New report from Rillion reveals the Finance AI Illusion across U.S. finance functions

68% of finance teams use AI, but only 39% of CFOs are comfortable letting it act independently, as new research reveals gaps between AI adoption and true transformation. 

AI adoption may be widespread across U.S. finance functions, but a new study from Rillion suggests that adoption is creating an illusion of progress. Behind high usage and expectations, finance teams continue to struggle with limited trust, manual work and emerging skills gaps. 

The 2026 AI in Finance Report, based on a survey of 250 CFOs and finance leaders across the U.S., examines four gaps between AI ambition and reality: trust, skills, automation and transformation. The report combines the survey findings with perspectives from finance leaders and AI experts, including contributors from GitHub, Meltwater, Docusign, Foxit, Joe & The Juice and CFO Alliance. 

The findings reveal a clear tension between adoption and trust. 68% of finance teams already use AI in their daily work, with another 28% piloting or considering it. Yet only 39% of CFOs are comfortable letting AI act independently without human review. 

“AI has moved incredibly quickly from something finance leaders were experimenting with to something many teams now use every day. But adoption alone doesn’t mean transformation,” says Daniel de Sousa, CEO of Rillion. “The interesting part of this research is the gap between how ready finance looks on paper and what’s happening underneath. Trust, skills and manual work are still holding many organizations back.” 

Automation still relies on manual work 

The gap is particularly visible in repetitive areas such as invoice processing. Nearly nine in ten CFOs report shortcomings with their current invoice capture and data extraction solutions. Almost half (45%) say human review is still required after invoices have been processed. 

“Finance teams have been automating processes for years, but too much automation still depends on people stepping in when something changes,” says de Sousa. “The next step isn’t simply adding more AI. It’s building processes that can handle the reality of how businesses operate, without manual work creeping back in.” 

Finance may have an AI skills blind spot 

The report also reveals a disconnect between the skills finance leaders believe they need today and those they expect to matter tomorrow. 

Only 21% cite a lack of internal AI expertise as a major barrier to adoption today. At the same time, 60% believe understanding AI tools will become one of the most important skills in finance. 

“We shouldn’t think about AI competence as learning how to use a particular tool,” says de Sousa. “The bigger shift is learning how to work differently: knowing what to automate, how to challenge the output and where human judgment still matters. Those capabilities take time to build, which is why finance leaders need to start investing in them now.” 

Those using AI most expect the biggest transformation 

Finance teams already using AI widely are more than three times as likely (51% vs. 16%) to expect AI to transform most finance processes as those at the beginning of their AI journey. 

“The people with the most hands-on experience with AI are also the ones who see the biggest change coming,” says de Sousa. “That should be a wake-up call for organizations still waiting on the sidelines. The scale of the transformation may be hardest to see when you’re at the beginning of the journey.” 

Read the full 2026 AI in Finance Report here.

About the report 

The AI in Finance Report is Rillion’s annual study of AI in the finance function. The 2026 research was conducted in collaboration with Sapio Research and surveyed 250 CFOs and finance leaders across the U.S. 

About Rillion 

Rillion is a provider of AI-powered accounts payable automation and payment solutions, helping finance teams in over 30,000 organizations streamline processes from invoice capture through approval and payment. Headquartered in Stockholm with operations across the U.S. and EMEA, Rillion has more than 30 years of experience in accounts payable automation.  

Media contact 

Frida Ahrenby, Chief Marketing Officer, Rillion 
frida.ahrenby@rillion.com 
+1 (956) 458-8802