09/02/2026
AI use spreads in finance, but only 35% can tell if it is paying off, survey finds.
Finance departments are using artificial intelligence more widely, especially for forecasting, but many still have trouble showing whether the technology is paying off, according to a survey released August 26 by consulting firm Protiviti.
Seventy-seven percent of finance organizations said they now use AI, including generative and agentic AI, Protiviti said in its 2026 Global Finance Trends Survey, which included 902 finance leaders worldwide.
But only 35% said they were highly or moderately effective at measuring the return on their AI investments. The remaining 65% said they were only somewhat effective, minimally effective or not effective at all.
The results point to a gap between companies' enthusiasm for AI and their ability to show concrete results from it.
"Finance leaders have moved beyond asking whether to adopt AI," Christopher Wright, global leader of Protiviti's CFO Solutions and Business Performance Improvement practice, said in a statement. "Today's challenge is to use AI to make more informed business decisions and prove that it is delivering measurable value."
Financial forecasting was the most common use of AI among finance teams using the technology. Seventy-six percent said they use AI for forecasting, up from 58% a year earlier.
Companies also reported using AI for risk assessment and management, cited by 67% of AI users, and process automation, cited by 56%. Those uses can include analyzing large amounts of financial data, flagging risks and handling repetitive tasks.
Still, the survey found that AI programs often remain limited to specific jobs rather than being part of a broad company strategy. Just 14% of all finance organizations said they were using AI under a defined strategy, while 63% said they were using it without one. Most respondents also said their AI work had not yet reached an advanced stage.
The findings suggest finance teams are using AI mainly to improve existing work, rather than to remake how their departments operate.
