AI in Finance: Governance Handbook for the CFO
Compliance, external auditors, and Decision Layer before August 2026. Free PDF download.
What You Will Find in This Handbook
The EU AI Act classifies AI-assisted credit decisions as high-risk (Annex III No. 5b). 73% of organizations still lack a governance framework (ISACA 2024). This handbook closes the gap - with finance-specific frameworks, checklists, and a Readiness Assessment.
Why the CFO must lead AI governance in Finance - not IT
Governance ownership, role model, and CFO checklist.
Three types of financial decisions: Human, Rule-based, AI
The H/R/A framework with an Agent Readiness Score for each finance process.
EU AI Act: Requirements for the financial sector
High-risk delineation (Annex III No. 5b) with compliance checklist.
External auditors as governance partners
ISA 315, Auditor Portal, AI Literacy obligation since February 2025.
4 Finance processes in the Decision Layer
Accounts Payable, Travel Expenses, Financial Close, Fraud Detection - with Zero-Touch rates.
Finance Readiness Assessment (10 questions)
Where does your organization stand? Self-assessment with score and action recommendations.
90-day plan to get started
Inventory, Design, Pilot - structured path to the Decision Layer in three months.
Download for free
PDF, 28 pages. Delivered instantly by email.
5 Key Figures from the Handbook
5%
of annual revenue is lost to fraud worldwide
ACFE 2024
42%
of all invoices in accounts payable are still processed manually
Institute of Finance & Management 2024
88-95%
Zero-Touch rate with Decision Layer in finance processes
Gosign client projects
1:4-5
Investment ratio: 1 EUR technology = 4-5 EUR governance
McKinsey 2024
EUR 15M
Maximum penalty for violating high-risk obligations
EU AI Act, Art. 99
Who Is This Handbook For?
CFO / VP Finance
You are responsible for the AI strategy in finance and need a framework that convinces external auditors, legal, and the board at the same time.
Head of Finance / Accounting Manager
You implement AI-powered processes and need clear decision rules: What to automate, what not? How do you maintain audit assurance?
External Auditor / Internal Audit
You audit AI-powered financial processes and need transparency: Which postings does the agent process, which does a human? How does the audit trail work?
Finance Compliance / Legal
You need to implement EU AI Act requirements for financial processes and need a compliance checklist with concrete measures and ICS integration.
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Frequently Asked Questions
Who is this eBook for?
For CFOs, Heads of Finance, Accounting Managers, external auditors, and compliance officers at organizations with 500+ employees that use or plan to use AI systems in financial processes.
What makes this handbook different from other AI guides?
Finance-specific governance focus: external auditor perspective, ICS integration, audit trail for audit assurance, EU AI Act compliance checklist, and a Finance Readiness Assessment you can fill in.
Is the eBook really free?
Yes. We only ask for your email address. You will receive the PDF immediately and optionally our monthly AI Governance Briefing.
How current is the EU AI Act information?
As of March 2026. Includes Digital Omnibus Package status (potential postponement of the high-risk deadline to December 2027) and current delineation: which finance processes fall under high-risk and which do not.
Book a consultation
We will show you the Decision Layer applied to your own finance processes. 30 minutes, free of charge.