Protiviti research spotlights the top priorities for CFOs and Finance in 2026
Data security and privacy, alongside strategic planning, are set to be the most important priorities for CFOs and senior finance leaders in 2026. That is according to an international study conducted by Protiviti.
The results confirm a clear trend. In the previous edition of Protiviti’s research, data security and privacy protection also topped the agenda of CFO’s and financial leaders.
That continuity is hardly surprising. In an increasingly digital world – marked by tightening regulation and a growing number of cyber threats – responsible data management has become more critical than ever. The consequences of poor governance can be severe, forcing CFOs to treat data protection as a top-tier priority.
Artificial intelligence (AI) plays an important role in this development. As AI adoption accelerates, the importance of high-quality, secure data has moved even further into the spotlight. While AI offers clear benefits for finance functions – including greater automation, richer strategic insights and more advanced reporting – it also introduces new risks.
Many of these risks are directly linked to data accuracy and security. Issues such as AI hallucinations, data bias and privacy breaches underscore the need for robust data governance. As a result, data has come firmly under the microscope of CFOs, who are increasingly aware that AI is only as reliable as the data that underpins it.
Strategic planning
Strategic planning has emerged as the second-highest priority for 2026. This marks a significant rise compared with last year, when strategic planning ranked fourth. The shift highlights the growing role of finance leaders as strategic partners to the business.
Process improvement now occupies the fourth place. Meanwhile, financial planning, analysis and reporting remain firmly embedded in the top priorities. The ability to plan, analyse and report on financial performance – with the aim of improving strategic decision-making and increasing profitability – ranks as the third most important priority this year.
AI adoption accelerates, but maturity varies
The research from Protiviti, based on responses from nearly one thousand CFOs, vice presidents and senior finance professionals across both public and private organisations worldwide, also points to a sharp increase in the use of AI within finance departments.
More than 7 in 10 (72%) of finance departments are now using AI, including generative and agentic AI, up from just 34% in last year’s survey. Despite this rapid growth, the researchers stress that AI maturity levels differ widely between organisations.
Most CFOs are still experimenting with AI or applying it in a limited way. The technology remains in an early stage of development for many organisations, and scaling efforts are often selective rather than organisation-wide. Only 27% of respondents say they are deploying AI as part of a broader, integrated strategy. By contrast, 45% are using AI without such a strategy in place – a clear indication that many organisations are still firmly in the experimentation phase.
Among organisations that have adopted AI, the most common application is process automation. Two-thirds use AI to automate tasks such as invoice processing and other repetitive activities. Financial forecasting is another major use case, with 58% of organisations applying AI in this area. Risk assessment and risk management follow closely, cited by 57% of respondents.
Despite the strong growth in AI adoption, CFOs remain notably pragmatic. When asked about priorities for the coming year, AI does not feature in the top ten, instead ranking thirteenth.
According to the researchers, this underlines the breadth of the CFO agenda. Finance leaders are balancing AI initiatives with a wide range of other strategic challenges, from regulatory compliance and data governance to long-term planning and operational resilience.
