Artificial Intelligence has shifted from an executive priority to a board-level mandate, and finance leaders find themselves directly accountable for its outcomes. This extraordinary opportunity brings real risk, escalating costs and organizational anxiety.
This book is a finance leader’s practical guide to navigating AI. It offers clear frameworks, insights and recommendations to help finance leaders shape their organization’s AI agenda and drive impactful transformation within the finance function. It accelerates learning by simplifying AI concepts.
Written by a CFO, this book is grounded in real experience and conversations with executives. It provides a fast track for CFOs to co-lead the AI transformation, capture its full potential and establish strong governance and guardrails.
Contents
Part I: The Enterprise AI Playbook
Unlocking Value
1. Strategic Framework
2. Investment Framework
3. CFO as a Business Partner
Optimizing Investment
4. Costs of AI
5. Economics of AI Operating Models
Establishing Guardrails
6. Managing Risk & Governance
7. Avoiding Legal Exposure
8. Regulatory Landscape
9. Third-Party & Security Risks
Financial Treatment
10. Accounting Treatment
11. Tax Treatment
Future-Proofing
12. Planning for the Future
Part II: Finance Playbook
13. Record-to-Report
14. Procure-to-Pay
15. Order-to-Cash
16. FP&A
17. Corporate Tax
18. Internal Audit & ICFR
19. Corporate Risk
Part III: AI Fundamentals
20. AI Concepts
21. AI Tools
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Divya Kumar
Divya Kumar is a global business executive, Board member and keynote speaker with more than 25 years of experience across multiple industries, geographies and operating models. A recipient of multiple CFO and executive leadership awards, she has scaled businesses across Fortune 500 companies, large private enterprises and high-growth startups.
Divya has led large-scale business and digital transformations. With a rare combination of deep finance expertise and leadership spanning technology, data, M&A, and operations, she brings a unique perspective on driving measurable enterprise value from technology and AI.
She is currently Global Deputy CFO, and head of Business Steering and Analytics at Decathlon. Prior to Decathlon, Divya served as Global Digital CFO and Chief Data & Analytics Officer at IKEA. She has also held multiple leadership and P&L roles across global consulting and technology firms.
Divya is passionate about education and mentoring future leaders.
