2026年全球金融行业AI报告

KPMGGlobalAIinFinance

2026

TheDecisionAdvantage:HowAIisproducingvalueacrossthefinancefunction

KPMG.MaketheDifference.KPMGInternational|

Contents

03Foreword

04

Executive summary

05

AIasdecision-engine,notcostlever

12ivldeicontrols

gap

readiness

Theassurance

17

19

20

21

22

Dataqualityandtheworkforcegap

Fromadoptiontoperformance

Conclusion

HowKPMGCanHelp

Methodology

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Foreword

ActiveAIuseacrossthefinancefunctionhasmorethandoubledintwoyears.Manyorganizationsnowseemeaningfulbusinessreturns,accordingtoour2026survey.Thestrongestgainsareconcentratinginspecificplaces,andacleargapisopeningbetweenorganizationsseeingperformanceatscaleandthosestillinvestingwithoutcommensurateimpact.

Thisreport,AIinFinance2026,examineswherethosegainsarecomingfromandwhat’sdrivingthem.Itbuildsonour2024researchon

AIinfinancialreporting

,

expandingthefocusto

thefullfinancefunction

—

includinggovernance,controls,andtheworkforce.Thefindingsarebasedonasurveyof1,013seniorfinanceleadersacross13sectorsand20countries.

Thedynamicinfinanceparallelswhat

KPMG'sQ12026

GlobalAIPulse

foundattheenterpriselevel:AImaturityisoutpacingtheoperatingcapabilitytotranslateitinto

performance.The2026financesurveyreflectsthis.

TechnologyandFinancialServicesorganizationsare

over-representedrelativetothemarket,whichmeans

headlineadoptionfiguresarepartlyshapedbythesectorsfurthestalong.Sector-leveldifferencesarenoted

throughoutwherematerial.

Acrosssectors,financeleadersarenavigatingasharedsetofoperationalquestions:whereAIisproducingthe

strongestperformancegains,whethertoleadorfollowonadoption,howtomeasurewhatAIisdelivering,howto

strengthenthecontrolsaroundit,andhowtobuildthe

totalworkforce,humanandAI,thatcansustainit.Theseareliveconversationsinboardroomsandfinance

functions,nottheoreticalones.

Onethemestandsout.TheorganizationsmovingfastestonAIarethosethathavemadetrust—governance,

controls,humanoversight—partofhowperformancegetsbuilt,notacostofcompliance.Thissitsattheheartof

KPMG'sTrustedAIframework

,theinterpretivethreadforthefindingsthatfollow.

Thisreportoffersagrounded,evidence-basedviewof

whereAIisproducingperformancegainsinfinancetoday,whereitisnot,andwhattheleadersgettingresultsare

doingdifferently.

NikkiMcAllen

GlobalHeadof

FinanceAdvisory

KPMGInternational

SebastianStöckle

GlobalHeadof

AuditInnovation&AIKPMGInternational

ChristianStender

GlobalHeadof

AIforTax&LegalKPMGInternational

Surveyof1,013seniorleaders|20countries|13sectors|RevenuesUS$250M+(US$500M+intheUS)|FieldedMarch2026

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Executivesummary

TheDecisionAdvantage

AIadoptionacrossthefinancefunctionisbroad.Morethanthree-quartersoforganizationsareleveragingAIinfinancialplanning,reportingandcommercialanalysis.71percent

reportAIismeetingorexceedingROIexpectationsintheir

financefunction.Butadoptionbreadthandexceptional

performancearenotthesamething.Theshareof

organizationsreportingAIisexceedingexpectationssitsat23percent—anarrowergroupthanthebroadersatisfactionfiguresuggests.ThismirrorswhatKPMG'sQ12026GlobalAIPulseobservedattheenterpriselevel:AIadoptionis

movingfasterthanorganizations'abilitytotranslateitintoenterprise-wideperformanceatscale.

Whatstandsoutiswherethegainsareconcentrating.The

strongestimprovementsareindecision-makingquality,

forecastaccuracyandresponsiveness.Thesearejudgment-heavyareas,nottransactionalprocesses.Organizations

deployingagenticAIreportatleast32percentstronger

performanceacrosskeyfinancemetrics,risingtonearly40pointsonforecastaccuracyandROI.AIinfinanceis

operatingasadecision-engine,notacostlever.

Performanceisnotuniform.Organizationswith

strongergovernanceandcontrolsreportsignificantly

betteroutcomes—insomecasesthreetosixtimestherateofsignificantimprovementcomparedtothose

without.OrganizationsthatformallytrackAI-relatedKPIsoutperformthosethatdonot.Organizationsthatarealsoassurance-readyoutperformthosewith

trackingalone.Humanoversightremainscritical,particularlywheretrustinAIoutputsdetermines

whethertheyareactedon.Trust,operationalizedthroughgovernance,controlsandoversight,isthethrough-lineoftheleaderspullingahead.

Theoperationalconstraintsareconsistent.Dataqualityandcompletenessisthemostcitedbarrierand

opportunity.Mostorganizationsareupskillingtheir

existingteams,butonly28percentarerethinkingthetypesoftalenttheyneed.ThegapbetweentrainingpeopletouseAItoolsandbuildingahuman-AItotalworkforceoperatingmodelhasnotyetclosed.

75%vs.30%

ActiveAIuseacrossfinancehasmorethandoubledsince2024

76%

oforganizationsareactivelyleveragingAIinfinancialplanning

70%

reportimproved

decision-makingqualityoverthepastyear

Thesethreecategoriesweremeasuredseparatelyinthe

survey.Adoptionmaturity,performanceoutcomesand

deploymentpatternsdifferacrosseachtype.Wherefindingsarespecifictoonecategory,thisisnotedinthetext.

AIreferstothesimulationof

humanintelligenceinmachinesthatareprogrammedtothink

andlearnlikehumans.

GenerativeAIreferstoadvanced

neuralnetworksthatlearnfromlargedatasetsandcreatenewcontent,

suchasimages,textandlanguage.

AgenticAIreferstosystemsthat

canplan,reason,actandlearn

autonomouslyorsemi-autonomouslytoachievegoals.

Sources:KPMGGlobalAIinFinance,2024(n=2,900)and2026(n=1,013).2024-to-2026comparisonsreadasdirectionallycomparable;questionscopedifferedbetweenwaves.Seemethodologyforquestion-leveldetail.

AIasdecision-enginenotacostlever

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AIasdecision-engine,notacostlever

TheconversationaboutAIinfinancehas

changed.Twoyearsago,thequestionwaswhetherAIcoulddeliver.Todaythequestioniswhatitshouldbedeployedtodo.The

organizationsgettingitrightaretheones

usingAItosharpenjudgment,notjustspeeduptasks.Thatiswheretherealreturnis.

SebastianStöckle

GlobalHeadof

AuditInnovation&AIKPMGInternational

MostassumptionsaboutAIinfinancestartwithefficiency:fasterclose,fewererrors,lowercost.Thedatatellsadifferentstory.ActiveAIuseinthefinancefunctionhasmovedfrom30percentto75percentintwoyears.

Butadoptionismovingfasterthanorganizations'abilitytorealizeenterprise-widevalueatscale.TraditionalROI

measurement—moneyin,moneysaved—doesnotcapturewhereAIisactuallyproducingvalueinfinancetoday.

WhereagenticAIisgeneratingmeasurablevalue,it

clustersaroundcapacityforgrowth,responsivenessandimprovedcustomerexperience.

Theorganizationspullingaheadarenottheones

adoptingAImostbroadly—mostorganizationsalready

are.Theyaretheonesreachingtheorchestratingphaseofdeployment,directingAIintotheworkwherejudgmentmattersmost:planning,forecasting,riskassessment.

ThefindingparallelsKPMG'sQ12026GlobalAIPulse:attheenterpriselevel,competitiveadvantagehasshifted

fromadoptingAItoorchestratingit.

36%

Capacityforgrowth

Themostcitedsourceof

measurablevaluefromagentic

AIinfinance

35%

Customerexperience

AIisimprovinghowfinance

servesthe

business,not

justhow

itrunsinternally

32%

Greater

responsiveness

Financeteamsarerespondingfastertoshiftingconditions

andbusinessneeds

Maturityladder:wherefinancefunctionsareonAIdeployment

%oforganizationsateachstage,byAItype(n=1,013).AgenticAIextendstwostagesbeyondAIandGenAI

AIbroadlyGenerativeAI

AgenticAI

8%

10%

17%

24%

37%

29%

38%

35%

12%14%18%22%19%12%

Agentic-AI-onlystages

NotmeasuredforAIbroadlyorGenAI

NoplansPlanningPilotingDeployingScalingOrchestratingDevelopingmulti-agentNote:'Noplans'segments—1%(AIbroadly),2%(GenerativeAI),3%(AgenticAI)—areshownbutnotlabeledduetosize.Totalsmaynotaddto100%duetorounding.

KPMGAIinFinance2026(unweighted).Statcallouts:A6a,base=respondentswhomadeprogresswithagenticAIinpast6months(n=867).Maturityladder:A3/A4/A5,n=1,013.

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FinancepointsAIwhereitmatters

Performancegainsareclusteringindecision-heavywork:decision-makingquality(70percent),decision-making

speed(71percent)andforecastingaccuracy(64percent).Transactionalprocessesareimprovingtoo,butatsmallermargins.

Judgment-heavyworkcarriesthemostaccumulated

weaknessinthefinancefunction.Itrunsoninconsistentdata,under-investedtooling,andthemanualjudgmentbuiltintothenumbers.AIhasmoretogainhere,and

moreleveragetodelivergainswhenitdoes.

BankingandTechnologyleadoncloseefficiencyandforecastaccuracy,wherestructureddataandregulatorydisciplinehavealreadybuiltthefoundationAIneeds.

HealthcareandConsumertrailBankingand

Technologybydouble-digitmarginsondecisionquality,closeefficiency,andforecastaccuracy.Theforecast

accuracygapaloneis27points.Thereasonisnoteffortorambition.Itisdata:fragmentedsources,slower

integrations,andlegacysystemsthatlimitwhatAIcanacton.

Theimplicationforfinanceleadersisstraightforward.AI'sstrongestreturnsinfinancecomefromimproving

judgment,notfromcuttingtransactionalcost.Thenextconstraintisnottechnological.Itisgovernance:the

controlsrequiredtotrustwhatAIproduces.

AIisproducingthelargestgainsinjudgment-heavywork:planning,forecasting,riskassessment.

27pointgap

Forecastaccuracy:Bankingvs.Healthcare

%oforganizationsreportingmoderateorsignificantimprovement,past12months

Banking71%Healthcare44%

Taxandfinancefunctionshaverunoninconsistentdata,fragmentedsystems

andthemanualjudgmentofpeopleclosesttothenumbers.AIisbuilttoaddressthat.ThefunctionsmakingrealprogressuseAItorebuildthefoundation,notjustautomatewhatwasalreadythere.

ChristianStender

GlobalHeadof

AIforTax&LegalKPMGInternational

FinanceleadersarelookingforarealdecisionadvantagefromAI—notexperiments.Together,MicrosoftandKPMGarehelpingorganizations

modernizetheirdataestates,puttherightgovernanceinplaceandscaleAIresponsibly,soinsightsmovefasterfromdatatodecisions.

BillDuff

CorporateVicePresident,Finance

Microsoft

Source:KPMGAIinFinance2026(n=1,013,unweighted).A1[Forecastaccuracy],T2B=moderate+significantimprovement,bysector.Bankingn=138;Healthcaren=32(smallbase,directionalonly).

Somesectorsarepullingaway

ThedistinctionbetweengenerativeAIandagenticAIissubstantive:eachisdoingdifferentwork.

GenerativeAIisalreadydeliveringsteadygainsin

reportingandanalysisacrosssectors,butthereal

performancestep-changeisemergingwhereagenticAIisbeingdeployedtoplan,reasonandactacrossworkflowswithgreaterautonomy.

Theperformancegapiswideandconcentrated:

organizationsattheorchestratingandmulti-agentstagesoutperformthosestillinearlyplanningby32pointson

average,andbycloseto40pointsonthemetricsthatmattermost—forecastaccuracyandROI.

Thisadvantageisnotevenlydistributed.Bankingleads

onfiveofsixfinancemetrics,includingincloseefficiencyandforecastaccuracy,reflectingregulatorypressureforclean,timelydata.TechnologyandFinancialServices

organizationsarefurtheraheadinagenticdeployment,

reflectingdigitalmaturityandcompetitivepressureto

optimizecapital.Inothersectors,innovationinvestmentisgoingtooperationsorR&Dbeforeitreachesfinance.

Healthcaretrailsonfiveofsix.Thegapiswidestwheretheunderlyingworkdemandsthecleanestdata:closeefficiency,forecastaccuracy,ROI.

Wheretheunderlyingworkwasalreadystandardized,likeerrorreduction,thespreadnarrows.Wherefinancehasbeenmostoperational,thespreadwidens.

Ourresearchsuggeststhegapwillnotcloseonitsown.SectorsthatbuiltcleandataandtightcontrolsearlierarenowcompoundingeachAIinvestment.Theleadis

widening,notnarrowing.

32pointadvantage

AgenticAIdeployersvs.non-deployers

%oforganizationsreportingmoderateorsignificantimprovement,averageacrossA1metrics

76%

44%

AgenticdeployersNon-deployers

Source:KPMGAIinFinance2026(n=1,013,unweighted).Sectorcut:A1bysector,T2B=moderate+significantimprovement.Agenticcut:A1×A5,averagedacrossA1metrics.

Deployers=Scaling,Orchestrating,Multi-agentstages(n=537).Non-deployers=Noplans,Planningstages(n=146).

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Theperformancespread:wheresectorgapsarebiggest

Highestandlowestperformingsectorspermetric.Sortedbygapsize.Totalaveragemarkedwithatick

Closeefficiency

Forecastaccuracy

ROI

Decisionquality

Decisionspeed

lLowest-performingsectorlHighest-performingsectorTotalaverageacrossallsectors

Errorreduction

Technology

65%

Healthcare

56%

Healthcare

44%

Healthcare

47%

Healthcare

47%

Healthcare

50%

Healthcare

62%

Banking

70%

Banking

76%

Banking

78%

Banking

71%

Banking

77%

64%

62%

65%

64%

71%

70%

29

27

23

21

16

15

pointgap

pointgap

pointgap

pointgap

pointgap

pointgap

ThesectorspullingaheadonAIinfinance

arenottheonesspendingmore.TheyaretheonesthatalreadyhadthedisciplineAI

requires:cleandata,tightcontrols,andacultureofevidence.OnceAIlandsonthatfoundation,thegainscompound.

BryanMcGowan

GlobalTrustedAILeaderKPMGInternational

Source:KPMGAIinFinance2026(n=1,013,unweighted).A1bysector,T2B=moderate+significantimprovement.Healthcaren=32–directional.Excludessectorswithn<30:Insurance(n=27),Government(n=24),LifeSciences(n=10),PrivateEquity(n=2).

10

Governanceandcontrols

buildconfidence

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Governanceandcontrolsbuildconfidence

GovernanceisoftenframedasabrakeonAIadoption.Thedatashowstheopposite.

Organizationswithstrongercontrolsareperforming

betterandscalingwithgreaterconfidence.ThisisthepremiseattheheartofKPMG'sTrustedAIframework:trust,earnedthroughgovernance,controlsandhumanoversight,iswhatcarriesAIfromexperimenttoscale.Theevidenceinthissectiongivesthatpremise

empiricalweight.

33%

Assurance-readyorganizations

Reportsignificant

improvementinerrorreduction

6%

Notassurance-readyorganizations

Reportsignificant

improvementinerrorreduction

TrustinAIisn’tasoftattribute.It’sbuiltthrough

credibility,reliabilityandhumanunderstandingandenabledbygovernanceandcontrolsthatreduceriskandsupportscale.

Performancedata,audittrailsandexplainabilityraisethenumerator.Together,theyshifttrustfromclaimto

evidence—andevidenceiswhatenablesAItoscale.

OrganizationsthatcanproduceAI-relatedauditevidenceefficientlyandwithoutdisruptionreportthreetosixtimestherateofsignificantimprovementcomparedtothosethatcannot.Thegapholdsacrosseveryfinancemetricwe

measured:from33percentversus6percentonerror

reduction,to42percentversus14percentonconfidenceinscaling.

TheKPMGTrustedAIframeworkisshowingwhat'spossible.Organizationswithcontrols,evidenceandoversightinplacereportthe

strongestperformancegains.Trustisbecomingtheengineofprogress.

SamanthaGloede

GlobalHeadofRiskServicesandGlobalTrustedAILeaderKPMGInternational

AssurancereadinessisemergingasastrongerpredictorofperformanceimprovementthanKPItrackingalone.ThedatamakesaKPMGbeliefvisible:trust,operationalizedthroughgovernanceandcontrols,isadirectdriverofperformance.Whatsitsunderneaththisfindingistheoperatingdisciplinethatproducesit:measurement,humanoversight,andthe

audittrailsthatturnconfidenceintoevidence.

KPMG'sTrustedAIframework

Rangeacrossmetrics:3xto6x.Thepatternholdsforerrorreduction,closeefficiency,forecastaccuracyandROI.

Source:KPMGAIinFinance2026(n=1,013,unweighted).A10[Auditreadiness]T2Bagree(n=829)vsB2Bdisagree(n=66)×A1,T1B=significant

improvementonly."Assurance-ready"referstoorganizationsagreeingtheycanproduceAI-relatedauditevidenceefficientlyandwithoutdisruption.

KPMG'sTrustedAIframework(firstpublished2023,updated2025foragenticAI)restsonthreeprinciples—values-led,human-centric,trustworthy—

operationalizedthroughtenethicalpillars:fairness,transparency,explainability,accountability,dataintegrity,reliability,security,safety,privacy,sustainability.

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Wheremeasurementbecomesconfidence

Measurementstillmatters.OursurveysuggestsorganizationsthatformallytrackAI-relatedKPIsoutperformthosethatdonot.Whetherthattrackingisinternalorbackedby

independentassurance,itiswhatturnsmeasurementintoconfidence.Butthedatapointstoaclearhierarchy:knowingwhattomeasurehelps;havingthecontrolsandevidencetoactonthatmeasurementiswhatproducesresults.

Measurementstillmatters.Oursurveysuggests

Semiconductor:

BuildingAI'scontrolenvironment

Amulti-nationalsemiconductorwas

deployinggenerativeAIwithoutadefined

approachforsafety,securityorprivacy

controls.KPMGbuiltatailoredriskand

controlmatrixmappedtoISO42001,NISTAIRMFandNISTCSF2.0,andassessed

vendorcompliancethroughSOC2

attestation.TheclientnowhasthecontrolfoundationtodeploygenerativeAIwithconfidenceandatscale.

organizationsthatformallytrackAI-relatedKPIs

outperformthosethatdonot.Whetherthattrackingis

internalorbackedbyindependentassurance,itiswhat

turnsmeasurementintoconfidence.Butthedatapointstoaclearhierarchy:knowingwhattomeasurehelps;havingthecontrolsandevidencetoactonthatmeasurementis

whatproducesresults.

Humanoversightispartofthisequation.33percentof

organizationssurveyedareincreasinghuman-in-the-loopoversightasadirectresponsetoAI-relatedconcerns.Infinance,whereregulatoryscrutinyandprofessional

judgementshapeeveryoutput,humaninvolvementinAIworkflowsproducesmorereliableresultsandbuildsthetrustrequiredtoscale.

Measurement,controlsandoversightdescribewhatanassurance-readyfinancefunctionlookslikeinpractice.Whetherorganizationshavebuiltthatinfrastructureisadifferentquestion,andtheanswerseparatestheleadersfromtherest.

Source:KPMGAIinFinance2026(n=1,013,unweighted).A2[KPItracking,ROI]×A1[ROI],T2B=moderate+significantimprovement.Trackersn=588,Non-trackersn=425.

10pointlift

KPItrackersvs.non.trackersonROI

%oforganizationsreportingmoderateorsignificantimprovementonROI,past12months

KPItrackers68%Non-trackers58%

Asfinancefunctionsrapidlytransitionfromautomationtoagentdrivendecisionmaking,thepaceofchangemakesconfidenceinAIgeneratedconclusionsessential.

Independentassuranceplaysacriticalroleinenablingboards,investors,andregulatorstorelyonAIenabledfinancialreporting.

SteveChase

GlobalHeadofAIandDigitalInnovation

KPMGInternational

Theassurancereadinessgap

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Theassurancereadinessgap

Inour2024report,AIintheauditwastablestakesfor

auditors.In2026,assurancereadinessisbecomingtablestakesforeveryoneelse—thoughfewerthanhalfof

organizationshaveit.

Thegapisinwhatsitsunderneaththemeasurement.

Mostorganizationstracktheoutcomes.Fewerhavebuilttheaudittrails,documentationandevidencetoexplain

howthoseoutcomeswereproduced.Only29percent

formallytrackwhereAIadoptionfails.Theresultispartialvisibility:organizationscanseewhatAIisdelivering,butnotwhyitbreaksorwhereitisexposed.

Thevulnerabilitiesdrivingdemandforassurance

readinesshavenotchangedintwoyears.Cybersecurity,dataqualityandaccuracywerethetopconcernsof

Assurancereadinesshasshiftedfroman

internaldisciplinetoacommercial

requirement.Regulators,boardsandexternalauditorsarenolongeraskingwhetherAIis

beingused.Theyareaskingwhether

organizationscanprovehowitisbeing

governed.Theonesthatcanarescaling.Theonesthatcannotareexposed.

NeilMorris

GlobalHeadofAssuranceKPMGInternational

financeleadersinour2024survey.Theyremainthetopconcernsin2026.Whathaschangedisexposure:AIisnolongerexperimental,andthecostofgettingitwronghasscaledwithadoption.

The42percentfigureisamarket-widevulnerability.The60percentfigureamongleadersshowsthateventhe

mostadvancedorganizationsarestillbuildingthisinfrastructure.

Assurancereadinessisthestrongestpredictorofperformanceimprovementinthisstudy.Fewerthanhalfofallorganizationshaveit.

60%

ofag