CFOs back AI to transform finance but trust gap widens

Kyriba has published new research that points to a widening gap between how quickly finance leaders expect to adopt artificial intelligence and how much they trust it, with security and privacy concerns dominating risk perceptions.

The company’s latest OPR Index survey found that 67% of Chief Financial Officers expect AI to drive the biggest transformation in their role over the next five years. That figure rose by 14 percentage points in six months, according to the research.

At the same time, 77% of CFOs cited privacy and security as critical risks. The findings suggest that finance teams see AI as central to future operating models, while concerns around data handling and exposure continue to shape decision-making.

Index framework

Kyriba based the OPR Index on responses from 1,400 CFOs across eight countries. The company said the index measures Optimism, Preparedness, and Risk on a 0-200 scale. It reported a global score of 93.28, which it described as “measured confidence”.

The survey broke out component scores for business outlook, operational readiness, and external pressures. It reported a positive business outlook score of 77.43 and an operational readiness score of 90.21. It also reported a heightened awareness of external pressures at 74.36.

Regional results differed across the eight markets. Kyriba said Singapore, Germany, the UK, and the US recorded the highest OPR scores. It linked those scores to higher preparedness and lower perceived risk. France, Italy, Spain, and Japan showed more cautious confidence profiles, according to the survey.

AI trust gap

The research suggests that adoption and trust are moving at different speeds. Kyriba said 47% of CFOs have already begun integrating AI into their overall processes. The same survey found that more than three-quarters view privacy and security risks as critical.

CFOs also listed operational priorities for the year ahead. Kyriba said respondents ranked AI adoption at 53%, data reliability at 31%, and security fraud prevention at 27%.

Monica Green Boydston, Chief Product Officer at Kyriba, said the results show a tension between ambition and caution in finance organisations.

“What we're seeing in 2026 is a perfect example: CFOs are highly optimistic about AI's transformative potential, yet they're approaching implementation with strategic caution around security and privacy,” said Monica Green Boydston, Chief Product Officer, Kyriba.

Growth priorities

The survey also examined how CFOs are thinking about growth and resilience. It described a shift away from “growth at all costs” and towards operational discipline, forecasting, and balance sheet actions.

Globally, 37% of CFOs said they are increasing the frequency of forecasting updates, according to the research. A further 31% reported rebalancing debt and capital structures. Kyriba linked those moves to efforts to reduce exposure and manage the cost of capital.

The survey suggested that CFO actions differ by market. It said finance leaders in the US are increasing reporting and forecasting activity, while those in Singapore are more focused on balance sheet changes. It said respondents in the UK and Spain are adopting new software and automation. It said CFOs in Japan and Germany are focused on restructuring and treasury automation.

Risk management

Kyriba’s findings also pointed to a more analytical approach to risk. The survey reported that 61% of respondents are using scenario planning. It also reported that 57% are using AI-powered analytics and 37% are increasing forecasting frequency.

The company characterised this as a move towards modelling and measuring risk, rather than avoiding it. It linked that approach to faster decisions and tighter operational control during volatility.

UK picture

UK responses indicated a more upbeat outlook than the global headline suggests, even as respondents flagged macroeconomic concerns. Kyriba said 82% of UK CFOs reported a positive outlook on the economic environment.

AI featured strongly in UK expectations and reported activity. The survey said 72% of UK CFOs see AI as a key driver of transformation. It also said 95% report that they are already integrating AI into their organisations.

Preparedness also scored highly among UK respondents. Kyriba said 95% of UK CFOs believe they are ready to navigate upcoming macroeconomic changes. The company said interest rates, inflation, and broader market volatility remain key concerns for UK finance leaders.

The research indicates that CFOs expect AI to reshape finance leadership while boards and finance teams continue to treat privacy and security as central considerations in investment decisions.