CFOs expect a scoped before/after on one workflow—cycle time, error rate, or manual hours—with assumptions stated clearly. Aggregate industry ROI percentages without your baseline rarely pass finance review.

They ask whether decisions can be explained, whether approvals are enforced in the workflow, and whether evidence can be exported for internal audit—not whether a vendor claims to be 'secure.'

Anchor the case to one workflow with measurable baseline metrics, list integration and governance costs explicitly, and align timing with fiscal planning (for example FY27 budget cycles). Reference internal audit requirements early—especially for BFSI and listed entities.

Vague ROI from industry benchmarks, no named process owner, pilots without a path to production governance, and ignoring recurring connector or model usage costs. Finance teams approve scoped experiments with clear exit criteria more often than open-ended 'AI transformation' line items.

For finance-led workflows (close, reconciliation, AP), the business case usually sits with finance with IT as enabler. CFOs expect finance to own outcomes and auditability; IT owns security review and integration standards.

A short proof sprint produces before/after metrics finance can attach to a memo, reducing reliance on vendor ROI decks. It also surfaces integration effort early so quarter-end purchasing is not buying an unfinished integration.