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High-value data, high-stakes decisions: CFOs drive growth and risk strategies

5 min read

2026 Executive Perspectives on Top Risks and Opportunities

Across industries, CFOs are confronting a convergence of pressures: rising cyber threats, legacy technology constraints, growing AI-related risk, talent shortages and increasing dependence on third-party providers. Insights from 1,540 global executives show how finance leaders are using real-time data, ecosystem partnerships and disciplined investment decisions to support growth whilst managing complex operational and strategic risks. The results reveal the expanding scope of the CFO role and the operational, technology and workforce changes required to stay competitive. Read the full report to see which risks your peers consider most urgent—and where they are focusing investments to strengthen performance and resilience.

Download the 2026 insights for finance teams
13-minute read

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60-minutes, on-demand

Where finance leaders see the greatest growth opportunities over the next two to three years

CFOs are spotting new signals in the market, and this survey data reveals how the smartest organizations can position themselves for advantage.

68 %

Revenue potential

62 %

Ecosystem development

55 %

Geographic expansion

Based on a five-point scale assessing agreement/disagreement. 
Percentages reflect sum of "Agree completely" and "Agree somewhat" responses. 

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Finance Transformation

From assessments through strategic initiatives execution, we help finance leaders address their challenges with solutions tailored to achieve current goals and provide a framework for continuous future growth.

 

Artificial Intelligence (AI)

We help organizations reach the possible with AI that’s innovative, controlled, and accountable focusing on delivering business outcomes, supporting you through change, and building trust through responsible, expert-led implementation.

 

Cybersecurity

We help leaders align cyber initiatives with core business objectives to drive growth, build trust, and ensure resilience focusing on protecting your revenue, reputation and customer trust.

 

Technology

We help organizations modernize with purpose to maximize ROI and drive enterprise impact, transforming technology with speed, accuracy & focused-outcomes.

 

Get more Top Risks insights

Discover our full catalog of insight briefs for additional research findings and expert commentary related to the 2026 report on Top Risks.

Aerospace & Defense

Energy & Utilities

Financial Services

Healthcare

Manufacturing & Distribution

Private Equity

Technology, Media & Telecommunications

Information Security Teams

Internal Audit Teams

Operations Teams

Technology & Data Teams

FAQs

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Why is AI not delivering ROI fast enough for finance leaders?

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CFOs point to three obstacles holding back results: integrating AI with existing technologies, processes, and the workforce (34%), enabling teams to use AI effectively (33%), and managing data-related privacy and cybersecurity risks (31%). This combination makes it difficult to scale AI beyond early wins. Protiviti helps finance leaders build responsible AI capabilities that strengthen forecasting, automation, and decision-making.

What’s driving the surge in cyber and third-party exposure across finance operations?

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Cyber threats are now the second‑highest near‑term global risk identified by CFOs, reflecting rising concern about increasingly complex attacks and expanding digital footprints. Finance leaders also report heightened third‑party exposure as vendor ecosystems grow and AI adoption increases across suppliers. Protiviti helps organizations strengthen cyber readiness and assess risk across the full vendor landscape.

What legacy technology issues are most limiting finance performance and transformation?

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CFOs report that outdated systems slow AI deployment, weaken forecasting accuracy, and create urgent skills gaps as experts in older technologies retire. These pressures are accelerating modernization, with 39% ranking infrastructure upgrades among their top investment priorities. Protiviti helps organizations modernize finance technology environments to improve speed, agility, and resilience.

Where do CFOs see the strongest opportunities to drive growth in the next two to three years?

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CFOs highlight revenue potential (68%), ecosystem development (62%), and geographic expansion (55%) as their top growth levers. These priorities reflect a focus on alliances, new markets, and data-driven insights that strengthen competitive positioning. Protiviti helps finance leaders assess opportunities and build scalable operating frameworks to accelerate growth.

What long-term risks are most likely to shape finance strategy over the next decade?

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CFOs expect security and privacy (45%), shifting markets and economies (38%), and evolving customer expectations (37%) to dominate the 10-year risk horizon. These challenges will require stronger data quality, strategic insight, and AI-enabled forecasting to stay ahead of change. Protiviti helps organizations strengthen the data and technology foundations needed for long-term resilience.

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