Deloitte Survey Finds Finance Leaders Favor Human Oversight for AI Agents

Deloitte said in a press release that 95% of surveyed finance leaders are comfortable with agentic workflows in at least some finance activities, while only 14% support full autonomy for critical decisions. The report draws on a spring 2026 survey of 1,434 finance leaders across 26 countries at companies with at least $1 billion in annual revenue.

Among respondents, 43% are prioritizing AI and advanced technology through fiscal year 2027. More than half, 54%, lead company decisions about allocating capital to AI and technology, while 48% oversee related spending and cost controls.

The survey found that 42% believe their AI ambitions exceed their current capabilities. Within that group, 41% cited employee trust in the quality of AI output as a leading barrier. Separately, 60% said more sophisticated AI cost management practices will be needed through 2027.

Technology sovereignty is also affecting finance decisions. Eighty four percent expect it to reshape capital allocation through 2027, and 63% consider it a strategic differentiator.

Deloitte sells finance transformation and AI advisory services to the same senior finance executives it surveyed.