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Efficiency, flexibility, visibility, speed. The promises of cloud computing are many, but after all is said and done, will they actually materialize? Or disperse like vapor? In this, our second report on the corporate finance function's changing role in the management of IT functionality, we discuss senior finance executives' views on cloud computing -- and how they plan to take advantage of the new technology to drive business growth. What do CFOs see when they look up at the cloud? We interviewed more than 30 senior executives around the world to find out.