How CFOs can prep for tech trends in AI hardware, talent, and quantum

A new report guides finance leaders on disruptive technology trends and the questions they should be asking. It identifies key ways technology may disrupt business over the next 18-24 months.

Tech trends matter for CFOs and the decisions they make

Finance chiefs can have a difficult time managing emerging technology while ensuring their company remains competitive without overextending resources.

Top tech priorities include safeguarding data reliability through risk management and compliance policies. Just understanding the trends powering change, however, and recognising business value to evaluate and advise on investment, can be enough of a challenge.

Deloitte’s Tech Trends 2025 report identifies key ways technology will likely disrupt business over the next 18 to 24 months. Insights include future impacts of AI, core systems, and spatial computing. Perhaps more of an immediate concern for CFOs are the considerations from the rising cost of AI hardware and the need for aligning finance with the IT function to manage resources.

CFOs may also be considering making investments and plans today for cybersecurity risks that quantum computing could create in the not-too-distant future. The report provides a synthesis of these trends, why they matter for CFOs, and the questions finance chiefs should be asking.

Hardware Reclaims the Spotlight from Software

As AI demands specialised computing resources, companies are turning to advanced chips to power AI workloads. In addition, personal computers embedded with AI chips are poised to supercharge knowledge workers by providing access to offline AI models while “future-proofing” technology infrastructure, reducing cloud computing costs, and enhancing data privacy. Although AI’s increased energy demands pose sustainability challenges, advancements in energy sources and efficiency are making AI hardware more accessible. Looking ahead, AI’s continued integration into devices could revolutionise the Internet of Things and robotics, transforming industries through smarter, more autonomous devices.

Why CFOs should care:

A great refresh of enterprise hardware may be on the horizon, and CFOs need a thoughtful capital allocation approach. Thanks to the lessons of cloud in the last decade, enterprises know that the cost of models operating on runaway hardware can quickly balloon.

In addition, all that hardware takes a lot more power. Associated costs will likely rise, and stakeholders will likely increase their focus on the large energy demands. The specific value for finance will come when hardware enables advanced capabilities to analyse data and deliver powerful insights and commentary. CFOs who become fluent in the language of technology should be better prepared to influence strategic investments and communicate their own AI priorities.

A Question CFOs should ask:

How can we optimise our infrastructure, considering the cost and ownership trade-offs between specialised AI hardware and cloud-based solutions?

Tech Talent Elevated by AI

After years of progressing toward lean IT and everything-as-a-service offerings, AI is sparking a shift away from virtualisation and austere budgets. Long viewed as the lighthouse of digital transformation throughout the enterprise, the IT function is now taking on AI transformation.

With generative AI’s applicability to writing code, testing software, and augmenting tech talent in general, forward-thinking technology leaders are using the current moment as a rare opportunity to transform IT across five pillars: infrastructure, engineering, finance operations, talent, and innovation. As both traditional and generative AI capabilities increase, every phase of tech delivery could see a shift to “human in the loop” collaborative systems of machine learning. Such a move could eventually return IT to a new form of lean IT, leveraging citizen developers and AI-driven automation.

Why CFOs should care:

For many organisations, the IT function may sit within a shared service organisation or is, in some way, outsourced. CFOs need to understand the transformative power of AI for IT operations and the cost, risk, and capability implications on service delivery choices.

New roles and responsibilities will emerge. IT will be more integrated within the business than ever before. AI can deliver efficiencies in cost, innovation, data analysis, and other areas. Realising the full benefits will require investment, however, and CFOs must engage with their IT counterparts to ensure the right first steps. For finance, working closely with IT to understand each other’s requirements, avoid duplicate capabilities, and manage costs will become table stakes.

Questions CFOs should ask:

• What is the optimal service delivery model for our IT organisation?

• What is the right balance between internal investments and outsourced capabilities in emerging technology areas?

• What capabilities exist today and what capabilities are needed within IT and finance to manage AI costs?

• How much should we invest in IT capabilities to properly reap the benefits and manage the risks of AI?

Data Encryption and Managing Cybersecurity Risk

In their response to Y2K, organisations saw a looming risk and addressed it promptly. Today, IT faces a new challenge, and it will have to respond in a similarly proactive manner. Some predict that quantum computers, which could mature within five to 20 years, will have significant implications for cybersecurity because of their ability to break existing encryption methods and digital signatures. This could pose a potential risk to the integrity and authenticity of data and communications. Despite the uncertainty of the quantum computer timeline, inaction on post-quantum encryption is not an option. Emerging encryption standards offer a path to mitigation.

Updating encryption practices is fairly straightforward — but it’s a lengthy process, so organisations should consider acting now to stay ahead of potential threats. And while they’re at it, they can consider tackling broader issues surrounding cyber hygiene and cryptographic agility.

Why CFOs should care:

Although IT will lead here, CFOs must keep their finger on the pulse. Material cybersecurity events may increase, which will require CFOs to understand the potential risks and exposures of corporate assets today and in the future. Bad actors may be stealing encrypted data now to unlock it once powerful quantum computers arrive.

Finance organisations, together with their business partners, will need to evaluate the costs, benefits, and risks of investing or not investing in solutions to combat data harvesting and future-proof against cryptographically relevant quantum computers (CRQCs) that can run algorithms to crack or weaken cryptography. CFOs can also encourage new thinking around standards, controls, and testing procedures. Until quantum-resistant cryptographic systems are available and in place, organisational data will remain under threat.

Questions CFOs should ask:

• How are we currently assessing and preparing for the potential risks posed by CRQCs to our cybersecurity infrastructure?

• What steps are we taking to inventory our existing cryptographic systems and develop a comprehensive plan to transition to quantum-resistant cryptographic solutions?

• What investments and resources are necessary to ensure our organisation is quantum-ready, and how are we prioritising these efforts in our overall cybersecurity strategy?

James Glover is principal, Deloitte Consulting LLP; Ranjit Rao is principal, Deloitte Consulting LLP; Gina Schaefer is managing director, Deloitte Consulting LLP; Priya Ehrbar is managing director, Deloitte Services LP; Robyn Peters is senior manager, Deloitte Consulting LLP; and JoAnna Scullin is senior manager, Deloitte Consulting LLP.

As published by the Deloitte US Chief Financial Officer Program in the 7 May 2025 edition of The CFO Journal in WSJ.

  

 

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