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Data privacy and security remains the leading priority for finance leaders for the third consecutive year, scoring 7.6 out of 10 in Protiviti’s survey of 902 finance professionals, while artificial intelligence jumped from 13th place in 2025 to sixth in 2026. Despite growing adoption, AI is primarily enhancing established finance processes rather than fundamentally transforming the function, with only 1% of respondents saying it is driving significant transformation. Among finance organizations using AI, 76% employ it for financial forecasting, followed by risk assessment and management at 67%, process automation at 56%, and compliance and regulatory reporting at 50%. Measuring returns remains a challenge, with 35% of respondents reporting they are at least moderately effective at assessing AI ROI, compared with 45% for broader business-transformation initiatives, prompting Protiviti to recommend stronger data foundations, advanced analytics, automation, and closer scrutiny of technology investments.
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