AI in Finance: Governance Handbook for the CFO
Compliance, external auditors, and Decision Layer for the EU AI Act and DORA. High-risk obligations from 2 December 2027, transparency duties in force since 2 August 2026. Free PDF download.
A selection from over 5,000 projects in 25 years of software development
What You Will Find in This Handbook
The EU AI Act classifies AI-assisted credit decisions as high-risk (Annex III No. 5b). Under Regulation (EU) 2026/1744, in force since 27 July 2026, those obligations apply from 2 December 2027 - settled law, not an expectation. DORA, by contrast, has bound financial entities since 17 January 2025, and an AI system inside a financial process is ICT within its meaning. 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 and DORA: requirements for the financial sector
High-risk delineation (Annex III No. 5b) with compliance checklist, the deadline table after the Digital Omnibus, and the four DORA duties an AI system inherits.
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.
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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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