CFOs become instrumental amid a whirlwind of AI decisions

The big question facing companies today is how artificial intelligence fits into their organization—and how it will scale. CFOs need to manage costs and find ways to measure the return.

Deloitte’s Tech Trends 2026 report describes leading organizations as “anchoring AI initiatives to measurable business outcomes, designing modular architectures for flexibility, and redefining talent strategies around human-machine collaboration.” The CFO plays an instrumental role in that organizational transformation, working alongside fellow C-suiters such as the chief strategy and chief technical officers.

In a survey conducted for Finance Trends 2026, 57% of finance executives say they are now among the top leaders  driving strategy development across the organization. Capturing the precise value of AI can be tricky. Some of the technology’s benefits can be intangible, such as improved vendor and customer relations. And the technology continues to evolve at a speed which can outstrip the metrics they create.

Here’s a quick look at three main challenges CFOs now face:

Costs

Say goodbye to predictable IT bills. From usage-based costs to R&D experimentation, AI spending is spread across teams and departments, creating the need for AI-specific profit-and-loss views and other measures to get the truest sense of ROI. It’s a daunting task—and AI allocations are primed to rise significantly in tech budgets over the next few years.

Risks

For all its promise, AI could actually make organizations more vulnerable to cyberattacks. As the technology adds systems and data flows, new entry points surface for attack beyond traditional apps and APIs. As stewards for enterprise risk management, CFOs need to be thoughtful about investing in cyber defense at a pace that matches the organization’s core AI investments. 

Accountability

How will CFOs manage AI investments now that they’re seen as strategic imperatives? While there needs to be a willingness to experiment (and accept likely failures along the way), CFOs need a framework to explore and ultimately invest in AI-related ideas. With that comes a need for governance because, as AI adoption grows, CFOs need to ensure the company can scale the economics of such endeavors.

The financial executives thinking about these challenges now may help position their companies to rise above a competitive and evolving marketplace. Read the full article to learn more about CFOs and their increasingly important role in the strategic AI investments companies are making.