What building an AI-native finance function taught me
OpenAI CFO Sarah Friar shares five lessons from trying to build finance around AI rather than simply adding AI to existing processes. The central shift is from automating individual tasks to redesigning the full path from source data to decision—while enabling finance professionals to build their own tools, keeping human accountability explicit, and measuring whether AI produces dependable business value. For knowledge workers, the useful lesson is that AI-native work is primarily a workflow and operating-model change, not a software rollout.