
FP&A Today Perspectives from Controller, FP&A, CFO and Gartner: Marko Horvat
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Feb 5, 2026 Marko Horvat, finance transformation leader and former Gartner VP who has been Controller, head of FP&A and CFO. He discusses friction between finance and IT/CISO, closing the CFO skillset gap, AI reshaping forecasting and audit pattern detection, last-mile adoption of transformation, mindset/skillset/toolset alignment, perpetual-beta forecasting, and why SUBTOTAL is his Excel favorite.
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AI Raises The 'Should Have Known' Bar
- AI raises the bar for what CFOs should 'know' because richer data makes ignorance less defensible.
- Marko Horvat expects more regulatory and ethical scrutiny as forecasting and audits use AI.
Keep Humans And Audit Trails In AI Workflows
- Don't treat generative AI as a black‑box substitute for controls; keep humans in the loop and auditability in place.
- Glenn Hopper warns auditors will require reproducible logic, not 'magic' outputs.
Avoid Rubber‑Stamp Humans In AI Loops
- Human-in-the-loop can degrade into mere rubber‑stamping, creating false safety.
- Marko Horvat cautions organizations to design workflows so humans remain decision-makers.








