Human-Governed Automation
Human-governed automation is an operating model in which AI agents carry out defined, repeatable tasks, while qualified people set the rules, review the results, and remain accountable for decisions.
AI
Explanation
The model rests on four principles:
• Clear scope: AI handles analysis, preparation, testing, comparison, and documentation. Accounting judgments and final decisions stay with people.
• Review before impact: AI-generated results are reviewed before they affect production systems or financial figures.
• Traceability: every AI-supported step is documented – what was analyzed, proposed, reviewed, and decided.
• Integration into existing controls: AI works within change management, segregation of duties, and approval processes rather than bypassing them.
Why It Matters
Financial reporting requires accuracy, traceability, and accountability. Many companies operate under internal control frameworks, and US-listed companies must comply with SOX. Human-governed automation lets finance teams benefit from the speed and scale of AI while meeting these requirements – and gives auditors the evidence they need.
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