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A KPMG survey of 1,013 senior finance leaders found that artificial intelligence (AI) is delivering its greatest value by improving decision-making rather than traditional efficiency metrics such as faster financial closes or lower costs. Over the past year, 70% of respondents said AI had improved the quality of decision-making, 71% reported faster decision-making, and 64% cited better forecasting accuracy, while 75% said AI is now actively used across their finance functions, up from 30% in 2024. The survey also found that organizations that formally track AI-related key performance indicators and are prepared for third-party assurance achieve stronger returns from their AI investments. However, only 29% of respondents said their companies formally monitor where AI adoption fails, suggesting many organizations remain focused on measuring benefits rather than identifying risks and strengthening governance as AI adoption continues to expand.
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