As their companies shift from recovery to growth, chief financial officers are becoming increasingly concerned about the external and internal factors through could threaten their progress.

Based on a survey in the second quarter of CFOs from some of the largest companies in North America, the Deloitte survey found that 40% are more optimistic about the prospects for their own company, down from 62% in the first quarter. Moreover, the percent of respondents who said they are less optimistic doubled to 32%, up from 16%.

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