US finance leaders accelerate AI, increasing the need for trust
The deployment of complex enterprise AI systems is accelerating, increasing demand for talent, governance, and assurance.
US finance departments within US companies have moved decisively beyond AI experimentation and are now racing to scale and orchestrate AI across core finance operations. Findings from the recent KPMG survey, AI in Finance: The decision advantage, show that this shift is not only transforming how finance teams work—but also redefining the role of trust, assurance, and human judgment as AI becomes deeply embedded in financial decision-making.
The shift from adoption to orchestration proves that AI is no longer a future concept, but an operational reality. This moves the goalposts for our profession.
Christian Peo
KPMG US Vice Chair – Audit and Assurance
Key findings from the AI in finance survey
The report, AI in finance: The decision advantage is based on a global survey of 1,013 senior finance leaders across 20 countries, including 163 in the US, and builds on KPMG’s 2024 research on rising AI investment.
AI delivers value, but people determine the return
AI initiatives are already generating value for most organizations. However, the data shows that sustained returns depend less on technology and more on how well organizations enable their people through adoption, change, and training. Among those unsatisfied with ROI, the top barrier is slow organizational adoption and change management, proof that AI success depends as much on managing people as it does on managing technology.
For leaders trying to institute a better understanding of AI in day-to-day work, the main obstacles are:
64% cite a lack of role-specific use cases
61% cite a lack of hands-on training environments
The ultimate goal is not just automation, it’s elevation. Leaders are harnessing sophisticated AI to create a finance function that is predictive instead of reactive.
Thomas Mackenzie
KPMG US and Global Audit Chief Digital Officer
Finance leaders are using AI to improve prediction and precision
Finance teams are moving beyond efficiency gains to more advanced AI use cases that reshape how insights are generated and decisions are made. New techniques are lowering technical barriers, allowing domain experts—not just technologists—to build and scale solutions more quickly.
We are seeing AI democratize technology development, allowing domain experts to build their own solutions.
Brad Brown
KPMG Global Head of Tax Technology and Innovation
Independent AI assurance supports innovation at scale
As AI becomes more embedded in financial processes, trust is becoming the limiting factor. Independent assurance has evolved from a defensive safeguard into a strategic enabler, giving leaders the confidence to deploy complex, multi-agent AI systems responsibly and at speed.
Top concerns as AI scales:
50% cite security threats
48% cite the accuracy of AI-generated outputs
The risks created by sophisticated AI demand a new playbook. A cyber threat to an AI system is now a direct threat to the accuracy and completeness of the financial information it produces.
Matt Johnson
KPMG US AI Audit and Assurance Leader
What this means for US finance leaders
As AI maturity increases, trust, governance, and human judgment become strategic enablers—not constraints. Organizations that invest in workforce readiness and independent AI assurance will be better positioned to scale AI with confidence and unlock its full value across the finance function.