68% of Latin American businesses set to rapidly scale AI, but governance gaps remain

• More than two-thirds of current AI adopters in Latin America plan to scale up within 12 months
• Fewer than one in five organisations report having formal AI governance frameworks
• Fewer than one in ten employees (8%) feel fully empowered to work with AI.

RSM, the leading global assurance, tax and consulting services provider to middle market businesses, has revealed Latin American businesses' AI adoption ambitions could be constrained by governance and workforce challenges.

In its AI Readiness in Latin America 2026 report, RSM highlights the next phase of AI adoption across the region will depend less on appetite for the technology and more on organisations' ability to close three connected gaps: rules, readiness and risk.

Based on a survey of more than 400 business leaders in Latin America, the report finds that:

• Around 40% of organisations are already implementing AI.
• Among current adopters, 68% plan to scale up within the next 12 months.
• However, many organisations are advancing with limited experience, incomplete governance, and uneven workforce preparedness.

The report identifies governance, employee policies, workforce readiness and risk management as the key areas where organisational capability is not yet keeping pace with AI deployment.

• Only 18% of respondents report formal AI governance frameworks, while 17% have employee AI policies in place.
• Just 4% report comprehensive AI training maturity, and only 8% of employees feel fully prepared to work with AI.

Eileen Turkot, Market Leader - Latin America, RSM International said: "The main risk is not a lack of interest in AI, but that many organisations are trying to scale before they have the capabilities needed to turn that interest into real, measurable, and sustainable value."

The findings show that stronger governance is closely associated with more mature risk management. Organisations with established governance and formal or developing policies are far more likely to have completed partial or comprehensive AI risk assessments, suggesting that governance is not simply a compliance requirement, but a practical foundation for confident expansion.

Efficiency is the leading driver of AI adoption, cited by 67% of respondents, with planned investment concentrated in IT, operations and marketing. However, the report notes that HR and security are comparatively less prioritised, despite workforce preparedness and risk discipline being critical to sustainable implementation.

Eileen Turkot, Market Leader - Latin America, RSM International added: "Without a clear architecture, a governance model and value metrics, investments in tools, licences, infrastructure and consultancy can become sunk costs or technical debt that is difficult to sustain. For businesses scaling up their AI resources and ambitions, being prepared is not about having the best tool, but about the foundations that transform curiosity into institutional capacity."

As AI moves further into day-to-day operations, organisations that establish clear governance, role-specific training and disciplined risk assessment will be better positioned to convert early interest into sustained business value.