Dossier
financial rigor
Coverage of financial rigor in the Nexus archive.
- OpenAI’s CFO insists AI won’t replace judgment
OpenAI CFO Sarah Friar stated that while tools like ChatGPT Work help teams 'spend less time reconciling the past and more time planning the future,' she emphasized that AI does not replace human judgment or financial rigor. Friar outlined building an AI-native finance function, sharing five lessons for CFOs on redesigning workflows and measuring value per unit of intelligence. Ultimately, she suggests the shift requires rethinking what finance is supposed to do with the increased time provided by AI.