AI in Controlling: New Requirements for Corporate Management
The use of artificial intelligence (AI) in corporate planning offers great potential—though the level of maturity varies greatly depending on the process
The key challenge of AI in controlling lies less in the technology itself than in the quality of the existing control logic. AI is already being applied to data, key performance indicators, forecasts, and decision-making processes—which is why the controlling function must not only select appropriate AI tools but also master their use from a technical perspective.
With “Controlling AI MOVE,” the ICV aims to prepare controlling for the next stage of development—from business intelligence through analytical and generative AI to agent AI. The focus is on the ability to critically evaluate AI results, interpret them correctly, and translate them into sound decisions.
The initiative brings together research, practical experience, and professional exchange, and aims to establish a framework for the responsible use of AI. The future significance of controlling will not be measured by who can deliver numbers the fastest, but by who understands the logic behind data- and AI-driven decisions and takes responsibility for effective management.
