Business executives rank AI as their leading tool for strategic decisions. 61% cite large language models like ChatGPT and Claude as key inputs. CFOs lead this trend at 69%. CFOs also follow AI recommendations over their own judgment more often than other roles. AI outranks industry peers, vendors, and consultants as a decision source. The survey covered 300 U.S. C-suite leaders at firms over $100M revenue. Board published the report on Wednesday. A separate PEX study found only 28% of finance leaders trust AI for routine decisions. Board’s CFO says AI’s influence reflects pressure from corporate boards. He advises validating AI recommendations before acting on them.

• 61% of execs cite LLMs as top decision input
• 69% of CFOs cite LLMs
• 48% of CFOs follow AI over own judgment
• 300 surveyed U.S. C-suite execs