KPMG’s 2026 Cyber and Technology Risk Survey signals a major shift in the CISO role — from technology defender to enterprise risk and business value leader. DEW Diligence examines how AI, security architecture/engineering , regulation, financial stewardship, and executive governance are reshaping the CISO mandate and what organizations must do to move with both speed and safety.

In the enterprise context, three key roles are critical: The CIO aligns AI with business goals and data readiness, the CISO protects against security and compliance issues, and the CTO ensures responsible development and integration of AI systems. The objective is to enable safe, effective use of AI without hindering progress.