CFOs Balancing AI Rollout Pressure Against Risk Management Challenges
Deloitte's Q2 2026 CFO Signals Survey reveals 93% of companies now use AI across key operations, but finance chiefs face significant challenges balancing rapid deployment with risk oversight. Cost transparency and potential litigation are key concerns.
A new Deloitte survey highlights that nearly all large companies in North America are now utilizing artificial intelligence across their core operations. However, finance chiefs face their most significant hurdle in balancing the pressure to deploy AI quickly while simultaneously managing potential risks.
The survey, which polled 200 finance chiefs from companies with at least $1 billion in revenue, found that 93% of organizations now use AI for key functions. This marks a substantial increase from previous years when AI was largely in an experimental phase.
Finance leaders are finding this rapid integration challenging. Fifty-nine percent cited balancing business pressure for quick AI deployment against managing risks as the primary obstacle to developing effective enterprise-wide AI governance frameworks. This was closely followed by a lack of governance authority (51%) and insufficient visibility into AI tools and their usage (43%).
Internally, a lack of transparency regarding AI-related costs is the top concern for nearly half (46%) of CFOs. Externally, potential litigation stemming from the use of protected or private content is the most significant worry for 43% of respondents, with cybersecurity risks cited by 41%.
The report also indicates an expanding role for CFOs in AI governance. While CISOs and CIOs are most frequently designated as AI governance owners, 19% of CFOs identified themselves, suggesting finance leaders are increasingly central to managing the cross-functional risks associated with widespread AI adoption.