Twenty-five years spent translating complexity in the finance function — into structure, and into decisions.

Building the operating model finance needs for AI, with governance built into its foundation. That's what earns trust.

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Portrait of Leonard Schokker

I help CFOs build the operating model AI needs — decision rights, audit trails, and controls that hold up under real scrutiny.

01 The argument

Finance runs on deterministic processes. AI is probabilistic. The real question is what operating model lets the two coexist: decision rights that specify where the system can act and where it can only recommend, an audit trail a regulator would accept, and controls that catch problems before they compound. Get governance right and adoption follows. Skip it, and the tool either goes unused or gets used in ways nobody in the room can fully explain.

Build that foundation first, and speed and cost savings follow. Skip it, and speed itself becomes the risk. Here is what that looks like in practice, and what the 2026 CFO surveys say about it:

Ownership

Finance is accountable for AI it doesn’t have the authority to govern.

51% of CFOs cite lack of governance authority as their single biggest obstacle to governing AI; only 19% hold primary responsibility for it, behind CISOs and CIOs (Deloitte, 2026).

Zillow’s algorithmic home-buying program had authority to make binding cash offers with no adequate human checkpoint on its pricing model. When the market turned in 2021, nobody could pull it back fast enough — Zillow shut the program down after losses of more than $500M.

Data

The constraint was never AI’s capability. It’s the data underneath it.

85% of large companies say enterprise debt — poor data, legacy systems, process gaps — is actively constraining the value they get from AI; over half have no funded plan to fix it, and just 6% qualify as proven debt resolvers (Genpact/HFS Research, 2026).

EY Canada had to withdraw an entire loyalty-program study after discovering most of its citations were fabricated — invented data, fake footnotes, even a McKinsey report that didn’t exist. The model wrote confidently. Nobody had verified the sources underneath it.

Cost

Most AI budgets are guesses, because the pricing model was built for the vendor, not the CFO.

Cost uncertainty is now the top internal worry for 46% of CFOs — usage-based inference pricing makes it a genuinely hard number to forecast (Deloitte, 2026).

Uber burned through its entire 2026 AI coding budget in four months — one 2-hour session alone cost $1,200 — and its COO publicly admitted the link between rising spend and customer value “is not there yet” (Fortune, 2026).

I work on this hands-on — I build the applications myself, which is how I know what the technology can and cannot do. I'm not a technical AI specialist and don't write as one; I build to understand the finance implications. The insight agent I built for QuipuCFO is one example: a Python pipeline that pulls filings from SEC EDGAR, computes a fixed set of KPIs for a company and its competitors by ticker, and feeds the result to a model that drafts an executive-ready competitive analysis, structured the way finance is meant to land with a leadership team. Nearly all the effort went into the deterministic pipeline; the prompt itself was almost an afterthought. That's the pattern I keep returning to: human judgment sets the logic, AI scales it, human judgment validates the result.

That gap — between what AI can do and the operating model a CFO's organisation needs to govern, audit, and afford it — is the work.

02 The book
Coming Q3 2026

The CFO AI Playbook

Designing Audit-Ready AI Systems for Control, Accountability, and Trust

A practitioner's guide for CFOs, finance directors, and controllers: building a finance-specific AI strategy, budgeting for it responsibly, and governing it in a way that holds up to an auditor — aligned to the EU AI Act, COSO ERM, ISO 42001, and NIST AI RMF. Not another strategic overview — a structured path from experimentation to AI that is actually governed at scale.

Join the waitlist →
Forthcoming The CFO AI Playbook Leonard Schokker

“It is the reference I would hand a CFO who has to certify something on Monday.”

Brad Wolfe · Three-time NASDAQ CFO

“The CFO AI Playbook stands out because it moves the conversation beyond AI adoption and into the decisions finance leaders now need to make.”

Larysa Melnychuk · CEO, FP&A Trends Group

“A pragmatic no-nonsense approach for selecting appropriate use cases based on business impact and monitoring ROI.”

Giel Dirkx · Interim Finance Director

“What stands out in Leonard’s approach is his focus on practical implementation, accountability and auditability.”

Zoya Hassan · Commercial Finance Manager
03 Writing

Featured in FP&A Trends.

See all on FP&A Trends →
04 About

I have spent twenty-five years in the finance functions of regulated, capital-intensive institutions across insurance, asset management, and banking.

De Goudse Verzekeringen — Interim Senior Business Controller
Restructuring the FP&A function and financial steering approach for a €1.5B Life portfolio, establishing a coherent decision framework integrating statutory, prudential, and economic capital perspectives.
2026
QuipuCFO — Finance & AI
Authoring the CFO AI Playbook and publishing research with FP&A Trends; moderated an executive AI panel with APG Pension Fund at Insurance Investor Live Benelux.
2025–Present
Rabobank — Interim Senior Business Controller
Delivered €6M Innovation Budget Control for the Innovation Tribe and built the business case behind a new Credit Estimation product's go-to-market approval.
2025
a.s.r. asset management — Senior Business Controller
Built a €658M capital forecasting model bridging IFRS 17 and Solvency II; led monthly reporting on a €105B portfolio to the investment committee.
2021–2024
Athora Netherlands — Senior Business Controller, MT Individual Life
Unlocked €18M in Solvency II capital and €2M in annual cost savings during a major IT transformation.
2017–2021
Onderlinge 's-Gravenhage — Senior Business Controller
Ran cost allocation, budgeting, and Solvency II reporting for a €116M premium insurance operation; redesigned the planning cycle to cut working stock and speed up customer response times.
2016–2017
Earlier career — NN Group, ING Real Estate Investment Management, AEGON Nederland, Elvia Travel Insurance, KAS BANK, Domenica, and interim controller roles
Coordinated reporting for a €100B real estate portfolio at ING REIM, controlled a €60B investment portfolio at AEGON, and engineered the end-to-end financial architecture behind a newly launched online entity at Elvia, scaling premium growth from €0.6M to €30M.
1999–2016

Whatever the title, the recurring work was the same: turning complex financial and regulatory material into something a senior team could decide on.

Three things describe how I work. I build structure out of complexity before I build anything else. I reason from evidence rather than consensus. And I am drawn to the frontier of a field rather than its settled middle — which is why AI in finance holds my attention now. I also work between functions that do not naturally agree — finance, actuarial, risk, technology — and bring them to a shared decision. An actuarial assumption can be perfectly sound for a technical calculation and, read as management, still be an ambition the organisation has to hit for the business model to hold. Connecting those two readings — the technical and the steering — is the kind of work I mean.

I hold an EMBA from Rotterdam School of Management and an MSc in Financial Economics from the University of Amsterdam. I live and work in Amsterdam.

05 Connect
LinkedIn → leonard@quipucfo.com
Biweekly notes on AI in the finance function. →
Research invitation

I'm talking to CFOs, Controllers, and Finance Directors about how they're actually governing AI in the finance function.

Where the authority sits, what breaks when the data underneath isn't ready, how cost gets forecast when pricing is usage-based — 30-minute conversations, no sales pitch. If you're navigating this, I'd value your perspective.

Email me → Message on LinkedIn →

The frameworks and advisory work live on quipucfo.com.

The book ↑ Working together →