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# The modern CISO is becoming the next CFO

**[CSO Online](https://daily.dev/sources/csoonline)** · 7 min read · 0 upvotes · 0 comments

## Summary

The CISO role is not becoming obsolete — it is evolving into a strategic executive function analogous to how the CFO role transformed over the past two decades. Cyber risk is now inseparable from business risk, pushing CISOs into enterprise-wide decision-making, board-level communication, regulatory accountability, and AI governance. Data from Splunk's 2026 CISO Report shows 78% of CISOs now face personal liability concerns. Microsoft's Secure Future Initiative is cited as a model where centralized CISO accountability is paired with distributed deputy CISOs across business units. The author argues CISOs should report to the COO, CRO, or CEO — never the CTO — and that AI is deepening rather than diminishing the need for executive security leadership, since someone must remain accountable for machine-driven decisions.

## Full article

daily.dev links to this article rather than hosting it. Read it at the original source: <https://www.csoonline.com/article/4193375/the-modern-ciso-is-becoming-the-next-cfo.html>

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---

Tags: [#security](https://daily.dev/tags/security), [#ai-governance](https://daily.dev/tags/ai-governance)

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