实现金融洞察力：弥合人工智能金融的技能和数据差距

About Chartered AccountantsAustralia and New Zealand. About ACCA. Chartered Accountants Australia and New Zealand (CA ANZ) represents morethan 140,000 financial professionals, supporting them to build value andmake a difference to the businesses, organisations and communities in whichthey work and live. We are ACCA (the Association of Chartered Certified Accountants),the only truly global professional accountancy body. Since we were founded in 1904, we’ve been breaking down barriersto the accountancy profession. Today we proudly support a diversecommunity of over257,900members and530,100future membersin180countries. Around the world, Chartered Accountants are known for their integrity, financialskills, adaptability and the rigour of their professional education and training. CA ANZ promotes the Chartered Accountant (CA) designation and high ethicalstandards, delivers world-class services and life-long education to members andadvocates for the public good. We protect the reputation of the designation byensuring members continue to comply with a code of ethics, backed by a robustdiscipline process. We also monitor Chartered Accountants who offer servicesdirectly to the public. We’reredefining accountancy.Our cutting-edge qualifications,continuouslearning and insights are respected and valued byemployers in every sector. They equip individuals with the businessandfinance expertise and ethical judgment to lead and drivesustainable value in organisations and economies worldwide. Guided by our purpose and values, we’re leading the accountancyprofession for a changed world. Partnering with policymakers, standardsetters, the donor community, educators and other accountancybodies, we’re strengthening and building a profession that focuses onpeople, planet and prosperity to create value for all. Our flagship CA Program, the pathway to becoming a Chartered Accountant,combines rigorous education with practical experience. Ongoing professionaldevelopment helps members shape business decisions and remain relevant ina changing world. We actively engage with governments, regulators and standard-setters on behalfof members and the profession to advocate in the public interest. Our thoughtleadership promotes prosperity in Australia and New Zealand. Find out more ataccaglobal.com Find out more atcharteredaccountantsanz.com 4.Addressing skills gaps to meet new responsibilities and improve collaboration37 1.Data opportunities and challenges in finance teams: Where are we now?7 5.Upskilling is also about risk mitigation47 5.1Finance professionals are concerned about integrity and verifiability of AI-generated information475.2The power of proficiency: Building confidence and mitigating risk505.3More formal support for upskilling is needed515.4How finance leaders should respond52 Conclusion and recommendations53 2.1AI as an engine for analytical advancement182.2Augmenting daily work: The rise of embedded AI and agents202.3Integrating different types of AI for precision, augmentation and execution212.4How finance leaders should respond25 Case study:Financial reporting transformed with AI26 Executive summary. The finance function stands at an unmissable opportunity. Stakeholders are increasingly demandingproactive leadership – requiring finance to evolve from a retrospective reporting engine into a strategicenabler of enterprise-wide insight. The rapid expansion of data, rising expectations for real-timeintelligence, and the advancing capabilities of artificial intelligence(AI) are accelerating high expectations. This report – based on aglobal survey of1,600finance professionals, complemented byqualitative insights from roundtables and interviews – exploreshow finance leaders must seize this moment to shape theirorganisation’s evolution. end organisational perspective and inherent focus on governance– finance can define AI’s business problems, measure its returnon investment (ROI), and ensure robust data and AI governanceframeworks are in place. This includes leveraging existingstandards like ISO 42001 and 42005. Realising the full potential of AI will require a significant shift incapabilities. There’s a critical gap in generative AI (GenAI) literacyand predictive analytics skills, exacerbated by an over-reliance oninformal learning. At the same time, soft skills – eg critical thinking,sceptical validation, and ethical reasoning – are paramount tomitigate risks, such as automation bias and ‘agency decay’. Financemust invest in structured learning and foster deeper collaborationwith IT and data science teams – recognising that upskilling is akey control mechanism in managing AI-related risks. Our findings reveal a finance function that’s increasingly embracingdiverse data types – from real-time operational metrics tounstructured internal text data – driven by strategic priorities andregulatory demands. Yet, challenges persist, notably around dataquality, system integration, and critical skill gaps. While th