Will controllers be replaced by AI?
Updated
Controllers score 50 of 100 for AI exposure. The largest share of their task time, 78%, is work AI speeds up while they stay in charge. AI can take over 3% outright, and 19% stays with people.
- 3% AI can do it
- 78% AI helps
- 19% Needs a person
High exposure
Higher than 75% of the 923 occupations we scored.
Task by task
We graded 22 tasks, listed here from most to least exposed. AI can do 1 of them today, speeds up 17 and leaves 4 to people.
| Task | AI exposure |
|---|---|
| Compute, withhold, and account for all payroll deductions. Payroll software computes and withholds deductions with little human input. | 75% AI can do it |
| Prepare or direct preparation of financial statements, business activity reports, financial position forecasts, annual budgets, or reports required by regulatory agencies. AI drafts statements and forecasts from ledger data for review. | 65% AI helps |
| Receive, record, and authorize requests for disbursements in accordance with company policies and procedures. Policy checks are routine; final payment authorization stays with people. | 60% AI helps |
| Develop internal control policies, guidelines, and procedures for activities, such as budget administration, cash and credit management, and accounting. AI drafts control policies and procedures well; leadership approves them. | 60% AI helps |
| Analyze the financial details of past, present, and expected operations to identify development opportunities and areas where improvement is needed. AI scans financial history and forecasts to flag improvement areas. | 60% AI helps |
| Determine depreciation rates to apply to capitalized items and advise management on actions regarding the purchase, lease, or disposal of such items. Depreciation runs in software; lease and disposal advice needs judgment. | 60% AI helps |
| Monitor financial activities and details, such as cash flow and reserve levels, to ensure that all legal and regulatory requirements are met. Alerts track cash and reserves; compliance judgment stays human. | 55% AI helps |
| Maintain current knowledge of organizational policies and procedures, federal and state policies and directives, and current accounting standards. AI summarizes standards and rule changes quickly; verification stays human. | 55% AI helps |
| Conduct or coordinate audits of company accounts and financial transactions to ensure compliance with state and federal requirements and statutes. AI screens transactions at scale; auditors still judge findings. | 50% AI helps |
| Prepare and file annual tax returns or prepare financial information so that outside accountants can complete tax returns. AI prepares tax workpapers; signed filing stays with licensed staff. | 50% AI helps |
Show the other 12 tasks
| Task | AI exposure |
|---|---|
| Perform tax planning work. AI models tax scenarios fast; choosing strategy needs professional judgment. | 50% AI helps |
| Provide direction and assistance to other organizational units regarding accounting and budgeting policies and procedures and efficient control and utilization of financial resources. AI answers routine policy questions; staff handle exceptions and context. | 45% AI helps |
| Handle all aspects of employee insurance, benefits, and casualty programs, including monitoring changes in health insurance regulations and creating budgets for benefits and worker's compensation. AI drafts benefit budgets and tracks regulation changes. | 45% AI helps |
| Evaluate needs for procurement of funds and investment of surpluses and make appropriate recommendations. AI forecasts cash needs and drafts investment recommendations for human approval. | 40% AI helps |
| Coordinate and direct the financial planning, budgeting, procurement, or investment activities of all or part of an organization. AI supplies planning analysis; leaders still set direction and decide. | 35% AI helps |
| Advise management on short-term and long-term financial objectives, policies, and actions. Strategic advice in meetings needs judgment; AI prepares briefing material. | 30% AI helps |
| Lead staff training and development in budgeting and financial management areas. AI drafts training content; live teaching and coaching stay human. | 30% AI helps |
| Delegate authority for the receipt, disbursement, banking, protection, and custody of funds, securities, and financial instruments. Delegation is a managerial act; AI only drafts policy language. | 25% AI helps |
| Supervise employees performing financial reporting, accounting, billing, collections, payroll, and budgeting duties. Supervising staff is people work; AI helps only at edges. | 18% Needs a person |
| Develop and maintain relationships with banking, insurance, and external accounting personnel to facilitate financial activities. Relationships with banks and insurers rest on trust and presence. | 15% Needs a person |
| Monitor and evaluate the performance of accounting and other financial staff, recommending and implementing personnel actions, such as promotions and dismissals. Promotion and dismissal decisions carry people and legal accountability. | 15% Needs a person |
| Receive cash and checks and make deposits. Physically handling cash and checks needs a person on site. | 8% Needs a person |
How controllers compare
All occupations (923)
Management (56)
Pay and outlook in the US
- Median pay
- $166,570 a year, May 2025
- Projected change in jobs
- +9.7% from 2024 to 2034
Skills to build
- Review AI-drafted financial statements against SAP ledger data
- Approve payroll deductions and exceptions in Oracle PeopleSoft
- Maintain banking, insurance, and external accounting relationships in person
- Supervise accounting staff on billing, collections, and payroll
- Hold a CPA licence to sign regulatory reports
Safer roles nearby
5 related occupations with lower scores.
Questions about controllers and AI
Will AI replace controllers?
Partly. About 4 in 10 working hours go to tasks AI can already do, mostly payroll deduction and financial statement preparation. Supervising staff, bank and insurer relationships, and promotion or dismissal decisions stay with people because they carry trust and legal accountability.
Which tasks are AI taking over from controllers?
Payroll deductions lead with an exposure score of 75, because payroll software computes and withholds them with little human input. Statement and forecast preparation scores 65, since AI drafts them from ledger data for review. Depreciation scores 60 because schedules run in accounting software.
Which tasks stay with controllers?
Cash and check handling scores 8 on exposure, the lowest in this job, because physically handling them needs a person on site. Bank and insurer relationships score 15 because they rest on trust and presence. Supervising staff scores 18 because it is people work, with AI helping only at the edges.
How can controllers stay valuable as AI spreads?
Move hours toward bank and insurer meetings, staff supervision, and disbursement authority decisions. Check every AI-drafted statement in Excel against SAP ledger data before management sees it. Keep lease and disposal advice on capitalized assets with a named controller, since that judgment needs a person.
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