As global finance leaders prepare for 2026, a new report reveals how CFOs are evolving their playbook in response to the dual forces of digital transformation and geopolitical risk.
According to Protiviti’s latest Global Finance Trends Survey, released today, 72% of finance organizations now use artificial intelligence—more than double last year’s 34% adoption rate—marking a significant pivot in how finance functions operate, forecast, and mitigate risk.
Conducted by global consulting firm Protiviti, the annual survey captures the sentiment and strategic priorities of CFOs navigating continued economic volatility. This year’s results underscore a notable shift: CFOs are increasingly embracing AI, deepening collaboration with cybersecurity leaders, and retooling financial planning processes to stay ahead of external shocks—particularly tariff fluctuations and evolving trade policies.
“CFOs are no longer simply stewards of capital who report the results,” said Christopher Wright, global leader of Protiviti’s CFO Solutions and Business Performance Improvement practice. “They are using scenario planning, AI, and digital modernization to drive innovation, optimize operations, and ensure their organizations are prepared for future challenges—from global price volatility to data governance challenges.”
AI’s Breakout Year in Finance
AI’s rapid ascent in finance has moved beyond pilot projects to mainstream adoption. This year’s data shows that 66% of CFOs are leveraging AI for process automation, 58% for financial forecasting, and 57% for risk management. These tools are enhancing agility, reducing manual workloads, and enabling faster response times to market shifts.
The jump in adoption suggests growing confidence in AI’s value proposition across finance functions. But with this confidence comes a new set of governance demands—particularly as the lines between finance, IT, and cybersecurity continue to blur.
Tariffs Put FP&A Capabilities to the Test
Tariff volatility and shifting trade policies have emerged as persistent disruptors. The survey found that nearly four in ten CFOs (39%) say their Financial Planning and Analysis (FP&A) efforts now require increased focus due to tariff impacts. Key pain points include:
- 64% of respondents citing at least moderate impact on financial forecasting,
- 62% reporting effects on reporting timelines and accuracy, and
- 59% seeing a hit to overall profitability.
Rather than executing costly restructures, most companies are opting for targeted operational responses: 60% are improving supplier communications, while 52% are enhancing risk oversight. These adjustments reflect a growing understanding that agility and collaboration often outweigh large-scale overhauls.
A New Role for FP&A
This environment has propelled FP&A from a reporting function to a strategic value driver. CFOs are investing in:
- Driver-based machine learning models to pinpoint performance drivers,
- Predictive and prescriptive analytics to enable proactive decisions, and
- Self-service reporting tools that democratize data access across the business.
“As FP&A capabilities mature, CFOs are transforming finance into a strategic engine for the business,” Wright said. “We’re seeing a clear shift toward integrated, data-driven decision-making where technologies, including AI, help finance teams measure performance across the enterprise and inform business-wide decisions by the C-suite more broadly.”
Data Security Still Dominates the Agenda
While AI enables speed and efficiency, it also introduces new risks. For the second year in a row, data security and privacy ranked as the top concern for CFOs—a reflection of growing threats in the digital finance landscape.
Finance leaders are working more closely with CIOs and CISOs to modernize systems, safeguard data, and meet evolving cybersecurity disclosure regulations. The role of the CFO now extends beyond the ledger to active participation in enterprise-wide governance frameworks.
“With AI reshaping the threat landscape and data privacy, CFOs continue to take an active role in cybersecurity governance,” Wright added. “They’re not just safeguarding financial data—they’re shaping how organizations secure, govern, and disclose all of the organization’s data in an increasingly complex digital environment.”
What’s Next?
The Protiviti survey paints a clear picture: CFOs are leaning into their expanded mandates. Whether it’s building AI-enabled forecasting engines, reimagining FP&A, or co-owning cyber risk strategies, finance leaders are stepping up as architects of resilience and growth.
The challenge ahead will be maintaining strategic focus while adapting at speed. As economic and regulatory headwinds continue to evolve, the CFO’s ability to synthesize data, lead cross-functional teams, and anticipate risk will be more important than ever.
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