[OpenAI CFO: AI Enhances Financial Efficiency but Does Not Replace Human Judgment] According to Deep Tide TechFlow on August 11, as reported by *Fortune*, OpenAI CFO Sarah Friar stated that AI can help financial teams identify issues more quickly, optimize forecasting, and enhance decision-making support capabilities, but it cannot replace human judgment, accountability, and financial rigor. She noted that OpenAI is building an 'AI-native' financial system with goals such as achieving 'zero-day close' and continuously updating forecasts. She also suggested that companies restructure processes around decision-making to improve efficiency while strengthening control and accountability mechanisms.