AI is changing the IT status quo, and finance is no exception. In December 2025, Gartner® published Predicts 2026: Toward an AI-first Finance Function. In the report were four predictions that stood out to us:

  1. A shift beyond automation toward decision-making and new capabilities

  2. A rebalancing towards advanced digital talent (vs basic tech upskilling)

  3. A move to AI-enabled simulation and integrated training

  4. An evolution from automation into predictive insight generation

As we arrive at the halfway point of 2026, let’s take a quick look at what we’ve seen so far compared to what was predicted. (Spoiler alert: Gartner was right.)

Measurable business value

AI in finance has clearly moved past its first phase as a cost and automation lever. Across firms, the strongest returns are now showing up in decision-making quality, speed, and forecasting accuracy, not just process efficiency.

"AI in finance is producing the strongest gains in judgment-heavy work, not transactional automation. This is where finance has historically been weakest, and where AI has the most leverage."  – KPMG

The implication is straightforward: finance leaders are no longer asking whether AI can reduce effort. They’re asking whether AI can improve judgment and shape business outcomes, which is a materially different bar for value.

Rebalance to advanced digital talent

The workforce shift is not future state. It’s already underway with the talent model being redefined around technical depth, not just broad-based digital literacy. Finance teams are increasingly blending traditional roles with data science, engineering, and AI expertise, signaling a structural shift in how the function operates. The same is true for CFOs overseeing these teams and advancements.

"Many finance leaders are holding greater accountability for driving business outcomes where they can orchestrate collaboration and drive transformative growth." – WSJ & Deloitte

What’s emerging is not a gradual upskilling curve, but a more decisive pivot. Organizations are building AI-native capability inside finance, rather than expecting legacy roles to evolve fast enough to keep pace.

Move to AI-enablement

Gartner predicted the collapse of siloed forecasting, planning, and decision-making into unified, simulation-based models and we’re already seeing early execution patterns. Integration of data combined with scenario modeling is in the early stages of becoming prerequisite, even if full replacement of manual planning is a work in progress.

"Finance teams are successfully using AI, gen AI, and increasingly, agentic AI to boost efficiency, improve insights, and offload time-consuming manual tasks. Rather than relying on isolated pilots, these organizations apply AI across foundational finance domains."  – McKinsey

We are not yet at full simulation replacement, but the foundation is clearly shifting toward continuous, scenario-based planning, as predicted.

Evolution to predictive insights

Gartner expected transactional processes to evolve from automation into predictive insight generation. Their prediction was that AP, AR, and close processes would generate predictive risk and revenue insights, not just become touchless. That shift is visibly underway.

"Decision support tools, powered by a combination of predictive analytics and gen AI, make it faster and easier to access company data, generate reports, and run forecasts or scenarios." – McKinsey

Finance teams are using AI to monitor working capital in real time and surface new cost and performance insights, moving from “touchless processing” to continuous insight generation from transactional data.

Final thoughts

AI-first in finance is becoming difficult to ignore. What began as a wave of experimentation is transforming into something more structural and permanent. Not just because AI is improving, but because the expectations placed on finance have and continue to fundamentally change, with increasing responsibility to contribute to growth, not simply managing its accounting.

Frontrunners are no longer the ones simply automating more processes. They’re redesigning how decisions get made, who makes them, and what data is trusted to support them. The gap between those who are integrating AI into the fabric of finance versus those still piloting at the edges is starting to widen in ways that won’t be easy to close.

This is not the next phase of finance transformation. It’s the point where the trajectory becomes visible.

To access the full 2025 Gartner report or discuss how Cotiviti is helping our customers to successfully become AI-first safely and effectively, reach out to us at answers@cotiviti.com. We’re here to help!