毕马威全球金融领域人工智能应用报告

Transforming into a new era with the AI-empoweredfinance function KPMG. Make the Difference. KPMG International | kpmg.com/AIinFinance Contents 10 03Foreword How AI leaders drive ROI Overcoming barriers to AI usage Shifts in financial reporting 21Conclusion and key recommendations 07Transforming finance through AI Foreword In all of this, there is a key part for auditors to play. The role of theauditor is evolving as companies look to them for support aroundreviews of their AI controls, governance maturity assessments, andattestation of the technology being used. Companies also expecttheir auditors to use AI within their own auditing processes, bringingthem a smarter, more real-time, and insight-laden audit experience. And although adoption in emerging economies is behind that of majormarkets, the gap is not huge. AI is truly a global phenomenon, and it isbeing adopted by finance teams everywhere. Artificial intelligence (AI) has already begun to transformbusiness processes and capabilities — and finance is inthe vanguard of this change. The reasons aren’t hard to uncover. Embedding of AI can offer arange significant and tangible benefits including faster, more efficientprocesses, more granular data analysis and accuracy, and betterpredictive power. This supports finance staff to get more done andfaster and spend more time on value-adding tasks. In April 2024, KPMG International conducted a study among 1,800companies spread across 10 major economies and found that almostthree-quarters were already using AI to some degree in their financialreporting processes, with virtually 100 percent expecting to do sowithin the next three years. We hope this report brings you fresh and illuminating insights thatcan help you in your own AI journey. To provide further assistance,we have developed a KPMG AI maturity benchmarking tool to helpyou assess your progress and identify further key actions to take. As a result, AI is yielding significant ROI. Among the cohort of leadingadopters we identified in our research, 57 percent say that ROI is notjust meeting expectations, it is beating them. Even among businessesin the earlier stages, nearly 30 percent say the same. That’s aremarkable achievement. Ordinarily, one would wait a year or more before conductingfollow-up research — but AI is no ordinary topic. Such is the paceof its development — and the speed of its adoption — that wedecided to carry out further research in September 2024 to seewhat had changed. We significantly expanded the research sample,widening the number of countries and territories from 10 majormarkets in North America, Europe, and Asia to 23 developed andemerging markets across all world regions. Without doubt, AI is a game-changer. And KPMG professionalsare here to help you navigate what is already one of the biggestbusiness transformations since the internet itself was born. While there are barriers to overcome and risks to avoid, the effort isworth it because the benefits are real – and because the benefits willaccelerate over the coming years. As ‘AI Finance Agents’ enter theorganization, providing diverse experiences and insights at the speedof light, collaborating across geographies and siloes at the speedof light, we can only begin to imagine the power of an AI enabledFinance function. CFOs and their teams should be preparing the wayright now. The result? Sure enough, AI has already moved on significantly in onlyhalf a year. More companies are rolling out AI, and not only within theirfinancial reporting processes but across wider areas of finance, includingtreasury management, risk management, and tax management. Morecompanies are moving onto the “hot ticket” of generative AI. David RowlandsGlobal Head of AIKPMG International Researchbackground In April 2024, KPMG surveyed1,800 companies headquarteredin10 major marketsacrossNorth America, Europe,andASPACabout their progressin using AI for financial reporting. To better understand globaltrends, we also widened thecountry coverage from theoriginal 10 major markets to23 industrialized andemerging economiesinNorthandLatin America,Europe, Asia-Pacific,the Middle East,andAfrica. Given the fast pace oftechnological change, inSeptember 2024weconducted a second survey offinancial executives ontheir use of AI.To providedeeper insights, we expanded thescope of our AI research beyondfinancial reporting to encompassthe entire finance function,includingaccounting, risk,tax operations, andtreasury management. The expanded study surveyed awider group of executives acrossfinance at companies in the sameindustries and revenue sizessampled in our April 2024 study.To conduct this broader analysis,we increased the number ofrespondents from1,800 to 2,900. TheAImaturityframework KPMG’s AI MaturityAssessment Tool: Howdoes your organizationmeasure up? To assess how AI is advancing for financial reporting and acrossfinance, we created an AI maturity framework based on threesurvey questions.