---
title: Finance chiefs expand into AI oversight and measure returns
url: https://www.elseif.net/finance-chiefs-expand-into-ai-oversight-and-measure-returns
published: 2026-10-05T16:03:43+00:00
language: en
section: Agents
source: https://www.computerworld.pl/article/100053681/cfo-przejmuja-odpowiedzialnosc-za-ai-licza-zwrot-z-inwestycji-i-nadzoruja-ryzyko.html
organizations: Salesforce
publisher: elseif
---

# Finance chiefs expand into AI oversight and measure returns

Finance directors are increasingly taking responsibility for artificial intelligence strategy, investment returns and risk oversight, according to a Salesforce report. The shift moves their role beyond approving budgets for technology deployment.

The Salesforce report found that nearly three quarters of finance leaders reported an expansion of their duties in the past year. Managing artificial intelligence was the most frequently cited reason for that change. The report was based on a survey of 865 finance leaders from three continents.

Half of the respondents said they make key decisions about artificial intelligence strategy in their organisations. Finance departments are therefore becoming more involved in choosing technology applications and assessing their effect on business results.

The report says finance oversight remains a core duty, but the work is becoming more complex. Finance leaders face more sales channels, more billing models and more data sources. They are also responsible for evaluating artificial intelligence investments, controlling risk and measuring deployment outcomes across the enterprise.

The report describes a change in the relationship between finance and information technology. Project cost is no longer the only important factor. Access to data, control mechanisms, auditability and methods for measuring benefits are now also central.

The report says finance leaders need artificial intelligence that they can trust, control and connect directly to business results. It also says many are adopting the technology to manage growing process complexity without increasing headcount.

Artificial intelligence decisions are no longer reaching finance teams only as budget requests. The report says they now require answers about risk, controls and accountability. Finance directors must assess where technology can create value, how to supervise its use and what basis will show that an investment is effective.

The report links the changing role of finance leaders to more demanding revenue management. It says 71 percent of finance leaders work in companies that sell through more channels than a year earlier. Direct sales still account for the largest share of revenue, but companies are also developing self-service online channels, partner and indirect sales, and sales through social media and mobile applications.

Billing models are also changing. The report says 65 percent of finance teams monitor transactions under more than one revenue model. Alongside one-time sales, companies use subscriptions, recurring revenue, professional services, usage-based billing and hybrid models.

Finance teams must handle different pricing, invoicing, collection and revenue recognition rules. Data for a single transaction can come from several systems and may need reconciliation before it can be included in reports or forecasts.

The report says 87 percent of finance leaders say their companies plan to expand offerings billed on a usage basis. In that model, revenue value depends on actual use of a product or service over a period of time. Finance teams must connect usage data with contract terms, price lists, billing documentation and accounting rules. The process can involve many systems that were not designed for efficient data exchange.

New models can help expand offerings, but they increase the number of items that require monitoring. They also make forecasting harder, because future inflows depend not only on the number of customers but also on how those customers use services.

The report says 67 percent of finance leaders say their teams still perform at least 20 percent of processes manually, often using spreadsheets. Manual data reconciliation, billing checks and report preparation consume time and increase the risk of errors. Respondents said up to 40 percent of their teams' work could be automated, but using that potential requires appropriate technology foundations, data integration and skills.

Among finance leaders using artificial intelligence, 90 percent reported a positive return on investment. More than 90 percent of respondents using artificial intelligence agents reported time savings, productivity gains, cost reductions and improved forecasting accuracy. About half rated those benefits as significant.