Survey provides compelling evidence: AI is transforming the finance function

Artificial intelligence is no longer a testing ground in corporate finance functions, but rather a productivity and decision-making tool with measurable benefits. This is a key finding of our English-language study, “KPMG Global AI in Finance 2026.” The study is based on a global survey of more than 1,000 finance executives. Three-quarters of respondents actively use AI—and the majority of executives believe the expected economic benefits have been met or even exceeded.

At the same time, the findings show that simply using AI is not enough to fully realize its potential. Whether organizations can realize sustainable benefits depends on how explainable, controllable, and verifiable AI is when embedded in financial processes: Organizations that describe themselves as “assurance-ready” achieve significantly better results, particularly where regulatory requirements are increasing and trust in AI-supported decisions is essential.

Download the study now

picture_as_pdf

Studie

KPMG Global AI in Finance 2026: How Artificial Intelligence Optimizes the Finance Function

Based on a global survey, our study shows just how relevant AI already is to the finance function—and what it takes to unlock its full potential.

A concise overview of the study results

360

The active use of AI in finance functions has risen from 30 to 75 percent since 2024.

About 71 percent of the finance executives surveyed say that AI meets or exceeds their return on investment (ROI) expectations—particularly in areas where it supports decision-making.

360

Respondents report noticeable improvements in performance thanks to AI:

70 percent report higher-quality decisions, 71 percent report faster decision-making processes, and 64 percent report improved forecasting accuracy compared to the previous year.

360

Organizations with a high level of “assurance readiness” achieve significantly better results.

They report three- to six-fold higher improvement rates in error reduction (33 percent versus 6 percent) and are significantly more confident in their ability to scale AI (42 percent versus 14 percent).

360

The data infrastructure remains the main bottleneck:

36 percent of organizations cite data quality as both the biggest challenge and the biggest opportunity for more successful AI implementation in the financial sector.

According to the study, AI delivers the greatest value when transparency, governance, and auditability are built into the system from the very beginning. In a regulatory environment, “assurance readiness” is therefore a critical factor in building trust, managing risks, and reliably scaling AI. Download the study now to access all the detailed findings and insights from our experts.

Submit RFP now