Key trend #1: The enduring trust gap

EXPLORE THE REPORT

In this section of Kyriba’s Confidence under pressure: CFO outlook for 2026 survey, we explore the forces shaping confidence heading into 2026. At the center is the trust gap—the tension between AI’s promise and concerns over security and privacy. While Kyriba’s OPR Index provides a single measure of confidence, the trust gap highlights how the forces behind that confidence, i.e. optimism, preparedness, and risk, diverge when CFOs evaluate AI adoption in 2026.

Optimism rising: AI is the brightest spot in CFO outlook

CFOs see AI as the strongest force shaping the future of finance. Two-thirds of respondents (67%) expect AI to drive the biggest shift in their role over the next five years. The 14-point increase from Kyriba’s previous CFO survey marks a significant jump in just six months.

The growing impact of AI is reshaping expectations for finance leaders and is highlighted by another compelling signal: 74% of CFOs believe AI fluency will be the most critical skill for future finance leaders. Such a high level of consensus is rare and shows how quickly AI has transitioned from a curiosity to a core expectation for decision-makers.

AI is the top driver of financial transformation in every region. Globally, it significantly outpaces the next‑closest influences—workforce shifts (34%) and geopolitical/trade shifts (31%), confirming its dominant role in finance’s evolution.

AI as a catalyst for confidence: optimism meets preparedness

CFO insight

Preparedness meets risk: adoption trails ambition

While CFOs recognize AI as a transformative force, optimism does not tell the whole story. In fact, only 47% have integrated AI into some of their processes and just 45% use it in the majority of decision-making. Very few have taken AI to scale.

Security and privacy concerns remain a major barrier, with 77% of CFOs identifying these as critical risks. These concerns show the depth of the trust gap, highlighting the tension between optimism about AI’s capabilities and the confidence to fully implement it. For many CFOs, trust in AI adoption hinges on their ability to mitigate these risks while ensuring data integrity and security.

Internal challenges further complicate the path to adoption. CFOs cite HR skill gaps (30%) and technical debt (27%) as key constraints, underscoring the need for upskilling teams and modernizing outdated systems to support AI integration.

The trust gap between AI’s promise and the risks CFOs face

This gap between enthusiasm and implementation reflects a broader challenge: building the trust needed to unlock AI’s potential. Trust hinges on critical factors like clean data, modern infrastructure, and skilled teams capable of applying AI safely. Without these foundations, adoption slows, and the transformative promise of AI remains out of reach.