CFOs around the world are increasingly convinced that artificial intelligence will reshape their role over the coming years. Yet even as adoption accelerates, concerns around security, privacy and control continue to constrain how quickly finance leaders are willing to move.

That tension sits at the centre of new global research from Kyriba, based on responses from 1,400 CFOs across eight countries. The findings point to a finance function that is optimistic about technology’s potential, but far more deliberate about execution, governance and risk than headline adoption rates might suggest.

According to the research, 67% of CFOs now expect AI to drive the biggest transformation in their role over the next five years, a sharp 14-point increase in just six months. At the same time, 77% cite security and privacy as critical risks, highlighting what Kyriba describes as an “AI trust gap” between ambition and confidence.

That gap frames a broader picture of how CFOs are approaching 2026. Rather than pulling back, finance leaders appear to be recalibrating, investing in technology and data while tightening controls and rethinking how growth and risk are managed.

A shift from experimentation to execution

The survey results suggest that optimism has not disappeared in the face of geopolitical and economic uncertainty. Instead, it has become more conditional. Globally, CFOs remain positive about their business outlook, but that confidence is increasingly shaped by how prepared they feel to act and how clearly they can see the risks ahead. This balance is particularly evident in attitudes toward AI, where enthusiasm about long-term impact coexists with near-term hesitation.

Monica Green Boydston, chief product officer at Kyriba, describes the dynamic as a defining feature of the current moment. “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,” she says.

That caution is reflected in the pace and nature of adoption. While 47% of CFOs say they have already begun integrating AI into their processes, far more are prioritising the foundations that would allow AI to scale safely. In 2026, their top operational priorities include AI adoption itself, cited by 53% of respondents, alongside data reliability at 31% and security and fraud prevention at 27%.

Clearly, AI is no longer viewed as optional, but neither is it being deployed unchecked.

Three trends shaping CFO decision-making

Kyriba’s research identifies three major trends that together help explain how finance leaders are navigating this environment.

1. The enduring trust gap

AI tops the list of transformational forces reshaping finance. The speed of change in expectations alone is striking, with the share of CFOs identifying AI as the biggest driver of change jumping 14 points in half a year. Yet the same respondents are explicit about what holds them back.

With more than three quarters citing security and privacy as critical risks, the trust gap appears structural rather than temporary. CFOs are not questioning whether AI matters, but whether it can be deployed in ways that preserve control, protect sensitive data and satisfy regulators, boards and auditors.

Efforts to close that gap are visible in how priorities are shifting. Data quality, governance and fraud prevention now sit alongside innovation as core elements of finance transformation. For many CFOs, success in AI will be judged less by speed than by resilience.

2. The era of engineered growth

The second trend reflects a broader evolution in how CFOs think about growth itself. Rather than pursuing expansion at any cost, finance leaders are increasingly focused on what Kyriba terms “engineered growth,” innovation underpinned by operational precision, liquidity visibility and disciplined execution.

This is showing up in practical ways. Globally, 37% of CFOs are increasing the frequency of forecasting updates, signalling a desire for more responsive planning. Meanwhile, 31% are rebalancing debt and capital structures to reduce exposure and optimise their cost of capital.

Regional variations highlight how these priorities play out in different contexts. In the US, finance leaders are accelerating reporting and forecasting cycles, with 51% and 45% respectively focusing on those areas. In Singapore, balance sheet rebalancing is more prominent, cited by 41% of respondents. CFOs in the UK and Spain are leaning into new software and automation, while those in Japan and Germany are emphasising operational efficiency through restructuring and treasury automation.

Across regions, the common thread is connectivity. Growth strategies increasingly depend on real-time data, automation and the ability to act quickly as conditions change.

3. The rise of risk-intelligent performance

The third trend points to a shift in how risk itself is perceived. Rather than something to be avoided, risk is increasingly treated as a performance variable, something to measure, model and manage continuously.

The tools CFOs are adopting reflect this mindset. AI-powered analytics are now used by 57% of respondents, while 61% are relying on scenario planning to navigate uncertainty. More frequent forecasting, cited by 37%, further reinforces the move toward agility and preparedness.

The objective is not to eliminate volatility, but to reduce surprises and improve decision speed. In a more fragmented and unpredictable environment, CFOs appear to be building systems that allow them to respond rather than react.

Confidence, measured

To capture these dynamics, Kyriba has introduced the OPR Index, which seeks to move beyond traditional sentiment surveys by measuring three dimensions of CFO confidence: optimism, preparedness and risk. The index is scored on a 0–200 scale, with five confidence categories ranging from “Vulnerable” to “Aspirational.” Kyriba argues that this approach offers more insight into how CFOs are likely to behave, not just how they feel.

Based on the latest survey, the global OPR score stands at 93.28, a level Kyriba characterises as “measured confidence.” That score reflects a positive business outlook, supported by solid operational readiness, but tempered by persistent external pressures.

Preparedness plays a central role in this framing. As Green Boydston puts it, “By elevating preparedness as a core measure alongside optimism and risk, the OPR Index captures this complexity and shows that true confidence isn’t just about feeling positive, it’s about being ready to act decisively even amid uncertainty.”

She adds that finance leaders who can strike this balance will be best positioned to unlock AI’s potential while maintaining the trust and control their organisations require.

Regional results underline how preparedness and perceived risk shape confidence. CFOs in the UK, US, Singapore and Germany record the highest OPR scores, suggesting stronger readiness and lower perceived risk. In contrast, respondents in France, Italy, Spain and Japan display more cautious profiles.

UK CFOs stand out

While the research is global in scope, UK-specific findings offer a useful lens on how these themes intersect.

In the UK, 82% of CFOs report a positive outlook on the economic environment, and 72% see AI as a key driver of transformation. Adoption is already widespread, with 95% saying they are integrating AI into their organisations. A similar share say they feel prepared to navigate upcoming macroeconomic changes.

Yet confidence does not equate to complacency. UK CFOs continue to rank interest rates, inflation and market volatility as their top concerns, reinforcing the idea that preparedness is being built precisely because risks remain elevated.

The CFO’s next phase

Taken together, the findings suggest a finance function in transition. AI adoption is accelerating, but trust, governance and execution discipline are increasingly determining how far and how fast CFOs are willing to go.

The emphasis on engineered growth and risk-intelligent performance reflects a broader shift away from binary choices between caution and ambition. Instead, CFOs are investing in systems, data and processes that allow them to pursue innovation without losing control.

The OPR Index provides one lens through which to view that evolution, highlighting the interplay between optimism, readiness and risk. More fundamentally, the research underscores a central challenge for finance leaders in 2026: turning confidence in technology into sustained performance, while ensuring that trust keeps pace with transformation.