A Fortune and Workday webinar on June 23, 2026, addressed the increasing importance of human skills over technology in the adoption of artificial intelligence. CFOs and Deloitte leaders participated in the Emerging CFO webinar, which Fortune held in partnership with Workday.

Casey Caram, principal and human capital practice leader at Deloitte, described a three-layer model of skills needed in finance. This model begins with traditional finance capabilities, such as accounting, forecasting, and performance management, at its foundation. Above these traditional capabilities is a layer focused on AI and data fluency.

The top layer of this skills model consists of essential human skills, including judgment, critical thinking, and the ability to ask relevant questions. "Humans are the differentiating factor" in a world where AI capabilities will increasingly commoditize, Caram stated. She added that an examination of Deloitte client expenditures revealed that most organizations allocate 93% of their AI spending to data, technology, and infrastructure, with only 7% devoted to enabling people to effectively use these tools.

Marie Myers, Chief Financial Officer of Hewlett Packard Enterprise, emphasized the importance of curiosity. "When we implement new technologies, we spend a lot of time all obsessed about the tech, and I think we don't spend enough time thinking about the impact on people themselves," Myers stated. She also indicated that successful change requires involving everyone, stating, "You're not going to drive successful change if you don't bring everybody along with you."

Noémie Heuland, CFO of Moody's, commented on the challenges and opportunities for CFOs in this evolving landscape. She observed that there is a risk of KPI overload and noted, "I think for CFOs it's an interesting challenge and opportunity."