OpenAI CFO Sarah Friar published a post describing what her team learned from building an AI-native finance function. The post distills the work into five lessons, with automated forecasting and stronger controls among the concrete outcomes. Friar frames the shift as an AI-native approach to finance rather than a set of isolated tools.
According to the post, AI can improve forecasting and sharpen controls, and the finance team also has to track the return on AI investments. The lessons are practical in tone, but they come from a single company's experience. There is no second source in this article to compare against, so the claims should be read as OpenAI's own account rather than an industry-wide finding.