1、KPMG.Make the Difference.KPMG International|KPMGGlobal AIinFinance2026The Decision Advantage:How AI is producing value across the finance function 2 2026 Copyright owned by one or more of the KPMG International entities.KPMG International entities provide no services to clients.All rights reserved.C
2、ontents03Foreword04Executivesummary05AI as decision-engine,not cost lever12Governance and controlsbuild confidence15The assurancereadiness gap17Data quality andthe workforce gap19From adoption toperformance20Conclusion21How KPMG Can Help22Methodology2 2026 Copyright owned by one or more of the KPMG
3、International entities.KPMG International entities provide no services to clients.All rights reserved.3 2026 Copyright owned by one or more of the KPMG International entities.KPMG International entities provide no services to clients.All rights reserved.ForewordThis report,AI in Finance 2026,examine
4、s where those gains are coming from and whats driving them.It builds on our 2024 research on AI in financial reporting,expanding the focus to the full finance function including governance,controls,and the workforce.The findings are based on a survey of 1,013 senior finance leaders across 13 sectors
5、 and 20 countries.The dynamic in finance parallels what KPMGs Q1 2026 Global AI Pulse found at the enterprise level:AI maturity is outpacing the operating capability to translate it into performance.The 2026 finance survey reflects this.Technology and Financial Services organizations are over-repres
6、ented relative to the market,which means headline adoption figures are partly shaped by the sectors furthest along.Sector-level differences are noted throughout where material.Across sectors,finance leaders are navigating a shared set of operational questions:where AI is producing the strongest perf