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AI is no longer just a technology question. For CFOs, it is now a question of value, risk, evidence and accountability.
In Governing Intelligence: Finance, experienced finance leader Rick Hayes gives CFOs, controllers, audit committees and finance executives a practical framework for governing AI where it matters most: in investment decisions, financial reporting, internal controls, audit evidence, capital allocation and investor confidence.
As organisations race to adopt AI, many can list dozens of pilots but cannot answer the questions that matter: What did we spend? What value did we actually create? Where does that value appear in the financial statements? Who owns the benefit? What happens if the model is wrong, the cost base drifts, or an AI agent makes a financial decision faster than a human can stop it?
This book argues that the CFO does not need to govern the model itself. The CFO must govern whether AI capability becomes measurable, durable and defensible value.
Drawing on practical finance disciplines and real-world cases, Rick Hayes sets out the guardrails every finance function needs: documented baselines, whole-life economics, dual ownership of delivery and benefit realisation, evidence standards that can survive audit scrutiny, and decision triggers that determine when to scale, pause or stop an AI initiative.
Inside, readers will learn how to:
Written for senior finance professionals who need to ask sharper questions before AI claims reach the board, the auditor or the market, Governing Intelligence: Finance is a clear, practical and executive-ready guide to one of the defining governance challenges of the next decade.
For CFOs, audit committees, controllers, FP&A leaders, internal auditors and investors, this book provides a disciplined way to separate AI enthusiasm from evidence — and to ensure that when AI value is claimed, it can be measured, defended and trusted.
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