Jump To Close < Back to the full 2027 report on Top Risks Balancing growth, transformation and resilience 4 min read 2027 Executive Perspectives on Top Risks and OpportunitiesFew CFOs have the luxury of focusing on a single priority. Every major decision now carries implications across growth, transformation and enterprise resilience. Protiviti's 2027 findings show finance leaders expanding their focus beyond traditional financial stewardship as they evaluate ecosystem partnerships, AI value realization and the capabilities needed to respond when conditions change. CFOs remain optimistic about revenue growth, geographic expansion and ecosystem development, but opportunity is inseparable from execution: cybersecurity, data and analytics, and business process improvement shape how confidently organizations can invest and adapt.Read the CFO brief to see how finance leaders are connecting growth, transformation and risk management to support long-term enterprise value.Explore the 2027 insights for finance teamsWatch the 2027 webinar on-demand Where finance leaders see the greatest growth opportunities over the next two to three yearsCFOs are not relying on a single growth strategy. The findings show finance leaders combining revenue growth, ecosystem development and geographic expansion as complementary paths to enterprise value, while weighing the investment and risk implications of each route. 71 % see significant opportunities to grow revenue. 69 % see significant opportunities to expand strategic alliances and partnerships. 59 % see significant opportunities to grow beyond their headquarters' domestic market. Explore featured solutions and industries Explore services that help CFOs modernize finance, protect enterprise value and invest with confidence. Finance TransformationTransform finance into a strategic, insight-driven business partner by modernizing processes, technology and data to improve forecasting and decision support.Learn more Artificial Intelligence (AI)Prioritize, build and integrate AI into enterprise workflows, with governance, security and workforce enablement that support measurable, responsible adoption.Learn more CybersecurityStrengthen cybersecurity and privacy across cloud, data, identity and incident response to protect enterprise value and improve cyber resilience.Learn more TechnologyAlign technology strategy, systems and operations across cloud, ERP, data and cybersecurity to modernize the enterprise and connect strategy with execution.Learn more Finance TransformationTransform finance into a strategic, insight-driven business partner by modernizing processes, technology and data to improve forecasting and decision support.Learn more Artificial Intelligence (AI)Prioritize, build and integrate AI into enterprise workflows, with governance, security and workforce enablement that support measurable, responsible adoption.Learn more CybersecurityStrengthen cybersecurity and privacy across cloud, data, identity and incident response to protect enterprise value and improve cyber resilience.Learn more TechnologyAlign technology strategy, systems and operations across cloud, ERP, data and cybersecurity to modernize the enterprise and connect strategy with execution.Learn more Previous Article Next Article Get more Top Risks insights Discover our full catalog of insight briefs for additional research findings and expert commentary related to the 2027 report on Top Risks and Opportunities. Insights by industry Insights by organizational role Insights by industry Aerospace & Defense CPG & Retail Energy & Utilities Financial Services Healthcare Higher Education Manufacturing & Distribution Private Equity Non Profit Technology, Media & Telecommunications Insights by organizational role Information Security Teams Internal Audit Teams Operations Teams Technology & Data Teams FAQs + EXPAND ALL Where do CFOs see the strongest growth opportunities over the next two to three years? + Revenue growth leads at 71%. Another 69% see significant ecosystem-development opportunities, while 59% see geographic-expansion opportunities. The pattern shows CFOs combining multiple paths to enterprise value rather than relying on one lever. How can CFOs maximize the value of AI investments? + CFOs most often point to integration: 44% rank integrating AI with existing technologies, processes and the workforce as a top priority. The brief also connects AI value with workforce readiness, governance, privacy and data security. How confident are CFOs that their organizations can transform, protect and respond? + CFO confidence is highest in protecting enterprise value at 54%, followed by transforming the enterprise at 53%. Confidence in responding with agility is lower at 44%, reinforcing the need for data, analytics, scenario planning and early-warning capabilities. What near-term risks are most significant for CFOs? + Cyber threats receive the highest CFO near-term risk score at 3.58. Economic conditions follow at 3.46, AI implementation risks at 3.45, regulatory change at 3.42 and disruptive innovation at 3.37. Where are CFOs directing strategic investment? + Business process improvements are a top strategic investment area for 52% of CFOs, followed by cybersecurity at 45% and advanced data analytics at 39%. These priorities connect modernization and protection with better visibility and decisions. Connect with us Christopher Wright Christopher Wright, Global CFO Solutions and Business Performance Improvement Leader, leads Protiviti’s global Finance Transformation and Transaction Services solutions, oversees Protiviti’s Supply Chain, Operations, People and Change practices, and serves on our global ... Learn More Tonya Hummers Tonya is a Managing Director in New York and is Protiviti's Global Financial Services Industry (FSI) Leader for our Business Performance Improvement solution. She brings over 30 years of experience in consulting and financial services and joined Protiviti from Ernst ... Learn More Nick McKeehan Nick McKeehan, Managing Director, CFO Solutions, serves as Protiviti’s Global Leader for Financial Reporting Remediation & Compliance services. He has over 20 years of experience leading Finance Transformations, including: public company transitions, financial ... 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