AI Cost Controls Lag as CFOs' Influence Grows, Deloitte Finds
TechTarget, Friday, October 23rd, 2026
Deloitte finds 53% of CFOs review AI usage costs after the fact, as finance takes a bigger role in AI investment decisions.
Deloitte's CFO Signals survey found that 53% of CFOs mainly review AI usage costs retrospectively, through bills and reports, rather than in real time, which lets spending overrun budgets before anyone notices.
Usage-based pricing and shifting vendor terms make AI costs hard to predict, and 60% of finance leaders expect AI costs to rise substantially through 2027.
Deloitte's Ed Hardy says CFOs are being pulled into strategy, shaping which AI investments get made and how returns are measured, in partnership with CIOs.
Analysts say finance must now forecast how usage growth will affect spending, not just track approved budgets.