Julie Batsch is audit partner, banking and capital markets leader at PWC Luxembourg; Patrice Witz is advisory partner, technology partner and digital leader. Photos: Olivier Toussaint/PWC. Montage: Maison Moderne

Julie Batsch is audit partner, banking and capital markets leader at PWC Luxembourg; Patrice Witz is advisory partner, technology partner and digital leader. Photos: Olivier Toussaint/PWC. Montage: Maison Moderne

PWC Luxembourg has released a report on generative artificial intelligence and banking trends. GenAI signals a “new era” for banking, says the report, but notes that cybersecurity risk is a top concern of CEOs when it comes to the new technology.

Generative artificial intelligence will “transform” operations and customer service models of banks, says PWC Luxembourg in the introduction to its “” report, published on 10 October 2024.

It also presents an opportunity for innovation. “As GenAI will continue to reshape the banking industry, we believe that those who act decisively and responsibly will be in a leading position in an increasingly competitive AI-driven future,” said , audit partner, banking and capital markets leader at PWC Luxembourg. “These forward-thinking banks will position themselves to capitalise on new opportunities beyond just achieving operational efficiencies.”

GenAI can, for instance, improve customer engagement by customising interactions, boost cybersecurity and fraud detection, assist with AML/CFT compliance and transaction monitoring, or provide round-the-clock customer support, said the report.

“The technology is not confined to specific business functions; rather, it permeates the entire value chain of any bank,” added , advisory partner, technology partner and digital leader. “However, the path to successful adoption requires careful navigation of the forces shaping the industry, from a fragmented regulatory landscape to data quality and privacy issues.”

There are also risks to consider. PWC’s GenAI CEO survey, cited in the report, found that cybersecurity is a key concern amongst CEOs when it comes to GenAI, along with the risk of the spread of misinformation and legal liabilities and reputational risks.

Factors affecting the integration of GenAI

In terms of regulation, different regions have advanced at different paces. With its , the European Union is “the most advanced,” argued PWC in its report. It “follows a risk-based approach to AI system regulation--the higher the risk of causing harm to society, the stricter the rules.” But the US lacks an “overaching regulation” and guidelines in Asia are mostly focused on national regulations, instead of region-wide. “Regulatory fragmentation can significantly impact the growth and advancement of AI and GenAI.”

That being said, PWC stated that “Luxembourg is well-positioned to benefit from the EU AI Act, thanks to its strong digital infrastructure, strategic focus on applied AI research and ongoing investment in AI projects.” The grand duchy’s “dedication to digital innovation” makes the country a “potential leader in AI development and application,” while its “readiness to transpose the EU AI Act into grand ducal law immediately reinforces its AI priorities.”


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As the financial sector is considered as “essential” for the EU, AI systems and models may be classified in the “high risk” category, meaning they may be subject to “more stringent rules,” noted PWC. “Luxembourg banks that employ these systems will be required to comply with rigorous regulations, such as guaranteeing the quality of data, incorporating human oversight, enhancing transparency and implementing comprehensive risk management protocols.”

In addition, according to the firm’s research centre, Luxembourg attracted the most AI talent in 2023.

Legacy systems could potentially hinder the adoption of GenAI-based solutions, said the report, and a “thorough assessment of current IT infrastructure” will be necessary for integrating the new technology. Data quality and privacy will also be key elements in developing GenAI systems.

Suggestions for adopting AI

For banks to integrate GenAI, PWC offered a five-step plan: “establish responsible AI policies” and “build a foundation of trust”; “define an AI strategy to prioritise use cases that promise the most value”; “build initial use cases by identifying scalable patterns; scale use cases to derive value across the value chain; and review and refine AI governance and implementation.”