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AI is already changing how audits run. Document review, sampling, risk identification, and analytical procedures are all getting faster. The direction of travel is clear. That is not the interesting question. The interesting question is what AI cannot do in an audit, and what that means for how finance leaders should think about control. AI cannot assess intent. The core risk in any audit is whether someone in the company deliberately misstated something. That question is ans

Every conversation about AI in finance eventually lands on the headcount question. Will AI replace FP&A analysts. How many. How soon. Should the team be planning to shrink. The framing is wrong, and it is producing bad decisions. AI is not cutting FP&A headcount in the companies using it well. It is changing what FP&A does. Those are different outcomes with different implications for how a CFO should plan. The old FP&A job was about producing analysis. Building models. Runnin

A lot of finance teams are waiting for prompt libraries to arrive from vendors, consultants, or enablement teams. That is a reasonable way to save time. It is also the wrong way to build AI capability in a finance function. Prompts written by people who have not sat in the finance chair tend to miss the same things. They miss the structure of how finance work gets reviewed. A variance commentary is not just a paragraph. It is a document that has to hold up to the CEO's first

Most finance teams are under pressure to do something with AI. The pressure produces a predictable pattern. Buy a tool. Run a pilot. Declare progress. Move on. That is not a strategy. A strategy is a short list of specific workflows that, if built well, would save the finance team real time on real work. Three workflows are worth building this year in almost every finance team I have seen. The first is variance commentary. Not just for the board deck. For every internal revie