Independent Director — Finance Transformation Oversight

Examine the reason for change

Ask management to identify the decisions or controls that the current model cannot support adequately. Review whether the proposed solution addresses those constraints or simply replaces technology without resolving definitions and ownership. Assess the capability and resources needed to implement change alongside ordinary finance obligations.

Protect reporting during transition

Scrutinise migration, reconciliation, access and parallel-running plans. A new system should not be accepted solely because transactions can be processed if the organisation cannot produce reliable reports or explain differences. Require clear readiness evidence and escalation routes for material unresolved issues.

Review the implications of centralising or outsourcing finance work. Management should explain service levels, retained expertise and the route for handling exceptions. The director should challenge savings that rely on removing capacity before the replacement process has demonstrated that it works.

Candidate profile

Candidates should have senior group-finance or board experience, including finance transformation in a transaction-intensive service environment. They need the ability to assess both accounting control and implementation realism. Experience with aviation, travel or hospitality is valuable because operational systems often provide the data on which finance depends.

Governance contribution

The appointment is a board seat with collective responsibilities and any agreed committee work. The director will not select software, manage the programme or supervise finance staff. They should improve the clarity of approvals, the visibility of transition risk and the evaluation of benefits after implementation.

Candidates must demonstrate independence from potential vendors, implementation partners and advisory firms. The board will expect them to ask whether the organisation can sustain the future model after temporary support leaves, and to recognise when a revised sequence or narrower scope protects value better than adherence to an unsupported deadline.