59% said pressure to deploy AI quickly while managing its risks is their biggest governance challenge.

Key Takeaways

• 93% of surveyed CFOs said their companies use AI across multiple business functions, but only 43% were confident in their AI governance.
• 59% said balancing pressure to deploy AI quickly with managing its risks was their biggest governance challenge.
• 46% cited uncertainty or limited transparency into AI costs as their leading internal concern (e.g., usage-based pricing).
• 33% said their chief information security officer owns AI governance, while 19% said the CFO holds primary responsibility.

Deloitte’s second-quarter 2026 CFO Signals survey found that 93% of CFOs said their companies use AI across multiple business functions. Only 43% were confident in their companies’ AI governance, while 53.5% were somewhat confident.

The survey covered 200 CFOs at North American organizations with at least $1 billion in annual revenue.

AI governance struggles to keep pace

The pressure to move quickly was the most common obstacle to stronger AI governance. Nearly 6 in 10 CFOs said balancing rapid deployment with managing risk was their biggest challenge.

Cost uncertainty or limited transparency of AI expenditures was the leading internal concern, selected by 46% of CFOs.

35% of CFOs also cited a lack of confidence in using AI for important business operations. One-quarter were concerned about AI mistakes that could harm a company’s finances or reputation.

Legal and cybersecurity risks lead external concerns

The most common external concern was potential litigation involving protected or private content, including copyright infringement or IP violations, at 43%. Cybersecurity followed at 41%.

The survey echoes other industry reports highlighting AI security concerns, including two surveys we report on: the 2026 SANS AI Survey and Darktrace’s State of AI Cybersecurity 2026 report.

The role of AI in Finance departments

AI is now in the daily work of finance departments. 51% of CFOs said their teams use it for operational tasks such as organizing meeting transcripts and drafting emails.

Another 44% use AI for financial planning and budgeting, while 41% use it to analyze financial data.

Who’s in charge of AI?

Responsibility for AI governance varies across companies. 33% of CFOs said their chief information security officer (CISO) owns AI governance, while 19% said they hold the greatest responsibility themselves.

That placed CFOs ahead of CEOs at 12%, AI governance committees at 8%, boards and board audit committees at 4.5%, and chief risk officers at 0.5%.