Why human judgement still matters in AI-powered finance

AI has moved from pilot projects to the core of the finance function. Deloitte’s CFO Signals shows that close to 93% of CFOs now use AI across key operations, a dramatic shift from the tentative experimentation of just two years ago. The pace of adoption is undeniable but the organizations making the most meaningful progress won’t be the ones automating for the sake of it, they’re being deliberate in their choices.

Chief Product Officer at Spendesk.

Finance is full of tasks that look automatable but rely on context the data doesn’t capture. A spike in supplier costs might resemble a contract issue until you know it reflects a strategic shift agreed in a leadership meeting.

A variance might look like a warning sign until you understand it’s tied to a planned operational change. AI can highlight anomalies, but it cannot intuit the organizational nuance behind them. That gap between what...

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