The State of AI Adoption project examines how artificial intelligence is being adopted across accounting, internal audit and related professions. Its primary purpose is to identify gaps between individual readiness and organizational adaptation, considering how professional beliefs and experience relate to the conditions supporting responsible use. The research combines a review of existing literature with responses to the Ethics in the Age of Algorithms survey of internal audit professionals. Analysis considers five domains of adoption, including belief, exposure, governance, oversight and action. Findings inform research briefings, adoption personas and recommendations intended to help leaders identify appropriate support for their teams. The project brings together student researchers, faculty and practitioners through the partnership between Aletheia Research Institution and Canisius University, with guidance from Cherry Hill Advisory. >Learn more about AUDIT Lab