Deloitte's latest finance trends report, released September 8, surveyed 1,434 finance leaders across 26 countries and found that AI is not just a priority-it is redrawing the boundaries of the CFO role. The shift is happening fast: over two-thirds of respondents who have taken on new technology responsibilities did so within the last three years.
Looking ahead to the 2027 fiscal year, 43% of respondents said they are prioritizing AI and advanced technology to automate operations. But the more striking finding is what finance leaders now oversee beyond traditional finance functions.
The expanding CFO mandate
When asked which responsibilities they lead outside the traditional scope of finance, respondents most often cited cross-enterprise AI and technology capital allocation (54%), AI trust-including ensuring reliable, accurate, and explainable AI outputs (48%)-and oversight of AI and technology spending and cost controls (48%).
The survey's authors wrote that the report "shows how-and how quickly-many finance leaders' mandates may be expanding."
For CFOs navigating this shift, structured training in AI for CFOs can help build the skills needed for technology capital allocation and AI oversight. The broader AI for Finance curriculum covers cost management and automation strategies relevant to these new responsibilities.
Cost pressures are coming
Containing AI costs may take real effort. Six out of 10 respondents anticipated AI costs and complexity to climb "substantially" in 2027, and finance leaders said they will need to adopt more sophisticated AI cost management practices in the year ahead. Only 35% said they planned to maintain their current cost management practices.
The survey's authors noted that respondents who expect AI costs to rise are more likely to work at more AI-mature companies than those who expect costs to stay around current levels, based on how respondents answered questions about their organizations' AI journeys.
Why this matters for finance professionals
The data points to a structural change, not a temporary trend. If your organization is early in its AI adoption, cost pressures may not have hit yet-but the survey suggests they will as AI maturity grows. Finance leaders who build AI cost management and technology oversight skills now will be better positioned when those responsibilities land on their desks.
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