The AI Alignment Imperative: How CFOs Can Unlock Enterprise Value by Bridging Finance and Technology

The Growing AI Priority Gap Between Finance and Technology Leaders

New research from EY’s 2025 Technology Risk Pulse Survey reveals a significant disconnect in how CFOs and technology executives approach artificial intelligence integration. While 70-72% of CIOs and CTOs consider AI implementation a top priority over the next two to four years, only 56% of CFOs share this urgency. This 15-point gap reflects what experts describe as “financial caution” that could potentially slow innovation and lead to fragmented AI development across organizations.

The Growing AI Priority Gap Between Finance and Technology Leaders
The Strategic Role of CFOs in AI Transformation
Governance Concerns in the Age of AI Acceleration
The Human Element: Addressing the AI Skills Challenge
Practical Steps for CFOs to Bridge the Divide
The Path Forward: Controlled Innovation

The survey, which gathered responses from more than 400 U.S. executives at companies with over $1 billion in annual revenue, highlights fundamental differences in how finance and technology leaders view AI applications. According to the data, 77% of CFOs are concentrating their AI efforts primarily on financial reporting functions, while 83% of CIOs are prioritizing IT infrastructure enhancements., as comprehensive coverage

The Strategic Role of CFOs in AI Transformation

EY Americas’ technology risk leaders emphasize that CFOs must evolve beyond their traditional financial stewardship role to become strategic enablers of enterprise-wide transformation. Jim Okas, EY Americas’ deputy technology risk leader, and Daryl Box, assurance technology risk leader, argue that CFOs possess the unique position to align investments across finance and technology functions.

“Siloed AI efforts can lead to compliance failures, redundant spending, and missed innovation opportunities,” Okas warned. The solution, according to EY experts, requires CFOs, CIOs, and CTOs to establish shared principles, manage risk collectively, and ensure technology investments support the entire enterprise rather than individual departments.

Box advised that CFOs can help scale AI effectively by focusing on use cases that drive both operational efficiency and strategic insight. “By measuring AI’s ROI and tracking its impact on compliance, productivity, and cost, finance leaders can build trust across the C-suite,” he added., according to expert analysis

Governance Concerns in the Age of AI Acceleration

Despite AI’s transformative potential, governance remains a paramount concern for executives. The EY survey found that 81% of executives rate Sarbanes-Oxley Act compliance and Internal Control over Financial Reporting as “very” or “extremely important,” while 78% cited System and Organization Controls (SOC) reporting as critical to audit readiness.

Among CFOs specifically, the focus on governance is even more pronounced, with 90% ranking SOC reporting as a high priority. EY characterizes this heightened concern as “financial anxiety” – a desire to strengthen oversight mechanisms before expanding automation and AI adoption. This creates a central tension for organizations: how to innovate responsibly without compromising cyber resilience or regulatory integrity.

The Human Element: Addressing the AI Skills Challenge

Beyond technical and financial considerations, organizations face significant human capital challenges in their AI journeys. A Korn Ferry analysis highlights the emerging risk of “AI poseurs” – employees who feel pressured to fake or exaggerate their AI capabilities. This phenomenon raises important questions about the true cost to organizations when workforce skills don’t match technological ambitions.

The skills gap extends beyond technical proficiency to strategic leadership. As companies like Apple approach the $4 trillion market capitalization milestone, largely driven by AI-enhanced products like the iPhone 17, the pressure mounts for clear AI roadmaps across all industries. Wedbush Securities analysts noted that “the Street awaits for the grand strategic AI roadmap to be unveiled,” emphasizing how investor expectations are increasingly tied to coherent AI strategies.

Practical Steps for CFOs to Bridge the Divide

For finance leaders looking to navigate this complex landscape, several strategic approaches emerge:

Establish Cross-Functional AI Governance: Create joint committees with technology leaders to align priorities and risk management frameworks
Focus on Measurable Outcomes: Prioritize AI initiatives with clear ROI metrics that demonstrate value across compliance, productivity, and cost reduction
Develop Integrated Roadmaps: Ensure AI investments support both financial optimization and technological infrastructure needs
Address Workforce Readiness: Implement honest skills assessments and targeted upskilling programs to bridge capability gaps

The appointment of experienced financial leaders like Earl Ellis as CFO of Panera Bread underscores how organizations are seeking executives who can navigate complex transformations. During his tenure at ABM Industries, Ellis led global finance functions while executing a multi-year transformation that included ERP modernization – exactly the type of experience needed to bridge finance and technology in the AI era.

The Path Forward: Controlled Innovation

The question for today’s CFOs is no longer whether to adopt AI, but how to implement it with appropriate controls and strategic alignment. As organizations prepare for emerging challenges, including the optimization of human-machine workforces, the role of the CFO becomes increasingly central to successful digital transformation.

With proper alignment between finance and technology functions, organizations can avoid the pitfalls of siloed AI development while capturing the full value of artificial intelligence investments. The future belongs to enterprises that can innovate responsibly while maintaining financial discipline and regulatory compliance – a balance that requires CFOs to step firmly into their role as strategic enablers of transformation.