As AI deployments advance, CFOs gather new intelligenceAs an emerging technology begins rewriting the rules, CFOs work to learn a new game plan.James Glover, Robyn Peters and Jamie WeidnerFinance leaders are co-architects of organisational transformationGift this article4 min read12:00AMMay 28, 2026Now that AI has made the leap from a futuristic capability to an operating reality, CFOs may make the difference as to whether the technology stalls or scales. Companies that thrive will be those that redesign their operating models to accelerate adoption and strengthen business partnering.Finance leaders are increasingly co-architects of that organisational transformation, according to the 2026 Tech Trends survey. No longer a discretionary technology project, AI is now positioned as a core budgetary priority, with 84 per cent of organisations globally increasing their AI investments. As AI adoption ramps up to production-scale deployment, CFOs have gotten a clearer view of the many challenges involved in integrating AI at scale.In a survey conducted for Finance Trends 2026, 57 per cent of 1326 global finance executives say they are now among the top leaders influencing strategy development across the organisation. As their perspectives evolve, it can be useful to explore what CFOs have learned so far about managing costs, mitigating risks, and taking a disciplined approach to investment and ROI.Costs: The End of Predictable IT billsTraditional IT spending was often stable: software licences were fixed, time frames regular, and owners identifiable. But AI changes that equation, given the speed and unpredictability of pricing, which may be driven by usage, in addition to being nonlinear and highly variable. Costs shift away from fixed budget buckets toward pay-as-you-go spending dispersed across teams and vendors.In addition, CFOs may confront an awkward – and potentially costly — reality. Much of today’s infrastructure was designed for the pre-AI era. The cloud offers an alternative, but the price can quickly become prohibitive for high-volume workloads. While the costs of inference – referring to AI’s ongoing operational expenses, such as computing power and energy – have dropped, higher usage may more than erase those savings.According to Tech Trends research, leading organisations are adopting a three-tier hybrid architecture: cloud for elasticity, on premises for consistency, and edge for immediacy. For CFOs, the issue is not just funding the mix but explaining how each layer supports strategy. As was true of the cloud before it, AI may require a larger, more complex IT function. By expanding capacity, AI can enable value-added work — both within IT and beyond it.Risks: Cybersecurity is no Longer Adjacent to AI — it’s Embedded in itAI is also changing the risk landscape. The technology that helps companies move faster does the same for bad actors. The reality is that AI may make organisations more vulnerable to cyberattacks. New models, tools, and data flows expand the attack surface and increase exposure to cyber threats.Companies can flip the script, however, by deploying AI to defend the business. The approach entails using AI tools to stress-test the company’s defences, training models to resist attacks, and detect and respond to threats more quickly. Working with their CISOs, finance chiefs can better understand the control environment and make more informed capital-allocation decisions surrounding cybersecurity. As deployment of agentic AI grows, CFOs will likely have to oversee revamped policies and internal controls. As stewards for enterprise risk management, it is important for CFOs to make sure cyber investment keeps pace with core AI investments — neither lagging behind nor expanding without discipline.Accountability: Tracking AI InvestmentsThe rising cost of AI — what seemed like a technology upgrade at first is now a strategic imperative — puts pressure on CFOs to deploy more capital smartly. For many, the goal is not simply to use AI but to embed it in core operations, changing how the business creates value.Reaching that goal may require a funding and governance model closer to R&D than to traditional IT budgeting. CFOs may need to conceive new stages of capital allocation, clearer decision gates, and hurdle rates suitable for investments in AI.That approach also requires developing a tolerance for experimentation — and for failure. Much like agile software development, AI investment works best when organisations can assign discrete amounts of both human and cloud resources to testing, then evaluate the results and scale what proves valuable. While CFOs need to track progress, the process shouldn’t be so bureaucratic or slow that it keeps others from accessing dedicated infrastructure or cloud services. In the Finance Trends survey, only 17 per cent of finance leaders said that AI investments have already delivered clear, measurable value. But AI can help create value in many parts of the business, from improving working capital to reducing margin leakage and managing expenses more effectively.The larger question is how AI will ultimately affect organisational structure. At some point, a company’s operating model may constrain its ability to capture new capabilities. CFOs would probably prefer not to dwell on future shifts in finance, which could result in reorganising the way their function supports business partners. Such sweeping changes are likely to result from tipping points of AI embedding itself in the organisation in the years ahead. But given fierce competitive pressures — and the enormous potential of AI — the winners may be those CFOs who start thinking about it now.James Glover is principal, Finance Transformation, AI & Innovation leader; Robyn Peters is principal, Finance Transformation, FinanceAI™ leader; and Jamie Weidner is managing director, all Deloitte Consulting LLP.As published in the 13 May 2026 edition of the WSJ CFO Journal.Disclaimer     This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional adviser. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication. About Deloitte  Deloitte provides industry-leading audit, consulting, tax and advisory services to many of the world’s most admired brands, including nearly 90% of the Fortune 500® and more than 8,500 U.S.-based private companies. At Deloitte, we strive to live our purpose of making an impact that matters by creating trust and confidence in a more equitable society. We leverage our unique blend of business acumen, command of technology, and strategic technology alliances to advise our clients across industries as they build their future. 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