The 2026 Global Finance AI Trust Index

As AI adoption rates in finance increase, so do questions about trust, control, and responsible governance. This new report examines the boundaries of AI decision-making — identifying where human judgement still matters and which use cases offer the clearest path to ROI.

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What’s in the report?

Esker surveyed 338 global finance leaders, including 137 CFOs, to uncover how they’re navigating AI’s expanding role in finance. Key findings include:

Human oversight remains essential: 66% want finance decisions to be primarily AI-guided or AI-enabled within the next year.

AI is already delivering business value: 58% report better finance productivity, while 57% cite more accurate planning/forecasting.

Governance is becoming a priority: 90% either have policies to prevent misuse of unapproved AI or are actively developing them.

About Esker

Esker, the leading AI Automation Suite for the Office of the CFO, offers Source-to-Pay and Order-to-Cash solutions built to optimize working capital and cashflow, enhance decision-making, and drive smarter growth strategies. Offering 40+ years of industry knowledge, Esker operates in North America, Latin America, Europe and Asia Pacific with global headquarters in Lyon, France, and U.S. headquarters in Madison, Wisconsin.