For finance leaders
AI Cost & Governance
Brings the financial discipline and governance expected of the finance function to AI: where it changes a process, what it really costs, which controls hold, and what evidence supports relying on the result.

Topics
Organized by the decisions finance makes.
Latest insights

AI Spend Is Arriving Inside Software Renewals
Find AI charges inside existing software renewals before approving the next budget.

How to Tell Whether AI Actually Improved Your Forecast
Measure forecast quality against a credible baseline and the decisions the forecast supports.

The AI Spend Stack: A Planning Model for What AI Will Cost
Build an AI cost estimate from your own usage, implementation and oversight assumptions.

AI in the Close: Standards and Regulatory Watch
Track standards and regulatory developments that may affect AI-assisted close controls.

Internal Control Over Generative AI, Applied to the Close
Apply internal-control questions to generative AI in the financial close.

AI in the Close and Consolidation: A Workflow Playbook
Work through the close stage by stage: what AI may do, what finance must check and when reliance can expand.
Start here
Records and tools
- Failures libraryDocumented AI and automation failures, the controls involved and the questions they raise.
- Eminence ScanThe rules, cases and failures that shape how organizations may use AI, each checked against its source. Shared by all three centers.
- AI assistants and agent platformsOfferings used across functions, each with its sources and the date it was last verified.
- How to Check AI WorkSeven working methods for checking what AI produces before anyone relies on it, each opening with a real case from the Eminence Scan record.
- About this centerWho it serves, what it covers and how its research is held to account.
Our standards
One method for every center: how the research is sourced, checked, corrected and challenged.
Research Methodology & Evidence Standards
Structured research. Traceable evidence. Accountable conclusions.
Editorial Independence & Right of Reply
Independent editorial judgment. Transparent methodology. Evidence-based conclusions.
Better intelligence comes from better information, and some of the most valuable insights come from the people putting these technologies into practice.
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