Function cockpit
Finance
Agents close the books. The CFO certifies them.
Phase: Phase 4 — Governed autonomy
Run the close-to-plan rhythm as a continuously reconciled system: matching, reconciliation, standard journals, cash application and reporting assembly are agent work; fiduciary judgment, disclosure and material payment authority remain human.
Trust score
0
Touchless
0%
Human review
0%
Override rate
0%
Capacity released
20-30% released finance capacity initially (pioneer outcomes reach higher)
Accountable human
Chief Financial Officer
CoS agent: Finance Chief of Staff
Autonomy, trust, and throughput at a glance
Health
Is this function holding
Four readings with a printed rule behind each, then the outcome measures the function is judged on. A reading without a rule is decoration.
Autonomy against target
78%
8 points short of the 86% target
Trust score
91
at or above the 85 floor for a rung promotion
Touchless rate
82%
18% of items still take a person somewhere in the run
Override rate
4%
people are agreeing with the agents on the overwhelming majority of calls
Days to close
-3.42.8days
Period end to Controller sign-off readiness
Touchless invoice entry
+1184%
Invoices posted without human handling
Unreconciled balance
-62%1.9$M
Aged beyond 30 days across all entities
Manual journals
-412146/period
Entries requiring human preparation
Control failures
-52open
Continuous control tests currently failing
Operations
What the function is running
The roster and where it sits on the ladder, the split between what runs alone and what a person still signs, and a slice of the floor as it stands.
Where this roster sits on the autonomy ladder
A0 assisted through A4 autonomous. Moving an agent up a rung is a governance decision, not a config change.
Agents
10
Active now
10
Tasks / 24h
20,170
Mean success
95%
Work mix, as it stands
How the function's volume divides between the agents and the people.
Runs end to end without a person
82%
cleared inside the ceiling, no queue, no signature
A person reads it before it clears
14%
evidence posted, a named reviewer signs
A person reverses the agent
4%
the agent proposed, the human decided otherwise
Capacity released
20-30% released finance capacity initially (pioneer outcomes reach higher)
What runs without a person
Committed to autonomy inside a defined ceiling.
- Invoice entry, matching and exception triage
- Balance-sheet reconciliation and variance detection
- Standard journals prepared under published policy
- Cash application and collections risk prediction
- Management-report compilation and forecast refresh
What stays with people
Judgment, accountability, and anything a regulator would ask a human about.
- Accounting policy, estimates and reserves
- Close certification and external reporting
- Tax position and statutory judgment
- Capital allocation and treasury limits
- Material payment, write-off and bank-detail changes
On the floor right now
A slice of live work. The full board carries every item.
- FIN-9014Escalated
Payment hold — duplicate reference cluster
Post · Controller · 31m old · $284K
- FIN-9015Awaiting human
Warranty reserve movement proposal
Report · Controller · 3h 34m old · $1.8M
- FIN-9016Autonomous
Intercompany reconciliation — EMEA entities
Reconcile · Finance CoS · 1h 36m old · 3,412 lines
- FIN-9017Autonomous
Cash application — unidentified receipts
Match · Finance CoS · 44m old · $4.2M
- FIN-9018Drafted
Board forecast package — Q4 range
Report · CFO · 8h 0m old · 4 scenarios
- FIN-9019Complete
Segregation remediation — procurement approvals
Reconcile · Internal audit · 5h 40m old · 4 paths
Actions
What this function is asking a person to do
Ordered by size. Each figure is a live count from this function's own work and governance records, not a target.
2
Items awaiting a person
queued against a named human, clock running
1
Governance decisions pending
an agent stopped at a gate and asked
0
Items older than 48 hours
on the floor long enough to be a problem
0
Agents below 80 confidence
running, but not at a level that supports a promotion
Brakes available right now
What a named human can pull today to stop this function, without waiting for an engineer.
- Ledger imbalance detected after an agent posting
- Duplicate payment pattern identified
- Segregation-of-duties breach in an agent action chain
- Unexplained journal pattern outside policy
- Missing source evidence for a posted entry
Live observability
What has actually been decided, and where each agent stops
A dashboard that shows only outcomes hides the decisions that produced them. This is the governance record as written, and the ceiling every agent is held to.
Governance record
Most recent first. Each entry names the actor and the call.
Duplicate payment pattern blocked
ContainedAP Agent identified three invoices matching an already-settled reference across two entities. Payment run paused and the exposure of $284,000 packaged for the Controller.
escalation · AP Agent · materiality high
Period reconciliations auto-cleared
Auto-executedReconciliation Agent cleared 3,412 balance differences beneath the published materiality threshold with full supporting evidence retained.
notify · Reconciliation Agent · materiality low
Reserve adjustment awaiting policy judgment
PendingFP&A Agent modeled a warranty reserve movement driven by claim-rate change. Held for accounting-policy judgment; the model, assumptions and sensitivity are attached.
approval · Controller · materiality high
Segregation conflict detected in approval chain
ContainedControls Agent found a requester also appearing as approver on four purchase transactions. Access path suspended and internal audit notified.
oversight · Controls Agent · materiality medium
Escalation ceilings
Past the line the agent stops and hands the decision to the named human with the evidence attached.
- A4
Finance Chief of Staff
Ceiling: Coordination only — no certification or payment authority
Then: Any unresolved close exception at day three escalates to the Controller and CFO.
- A4
Close Agent
Ceiling: Task orchestration only; cannot certify a period
Then: Any missing evidence at the sign-off checkpoint blocks close and notifies the Controller.
- A3
Journal Agent
Ceiling: Standard recurring journals only; no estimates or reserves
Then: Every nonstandard journal requires named human approval before posting.
- A4
Reconciliation Agent
Ceiling: Auto-clears differences beneath the published materiality threshold
Then: Aged or material unreconciled balances route to the entity accountant.
- A3
AP Agent
Ceiling: Payment preparation only; release above $100,000 requires human authorization
Then: New bank details, duplicate suspicion or supplier mismatch stops the payment immediately.
Is policy and strategy coming to fruition
Does the intent above this function reach the work inside it
Counted per sub-function, where each step only counts if the step before it did. A policy that never reaches a running workflow has not landed, however well it reads.
Chain from stance to transaction
3 of 11 sub-functions carry a ratified position, an active policy and a live workflow
Ratified position
3
of 11 sub-functions — a stance the leadership signed, not a draft
...and an active policy
3
a rule in force, with a version and an approver
...reaching a live workflow
3
the rule reaches something that actually runs
...and landing in a GBS tower
3
the run is executed on the shared transaction spine
8 of the 11 sub-functions are executing at volume without the full chain behind them. They run to a general standard rather than to a rule with a version and an approver, and the gap first appears at the position step.
What this page is, and what it is not
Every reading here is computed live from this function's own records, which makes it exact and makes it narrow. Volumes, unit costs, autonomy and trust are modeled: none has been reconciled against an enterprise resource planning system, a service management tool or a payroll register. Read the outcome measures as the shape of the argument, not as an audited result.
BCG reports finance pioneers with 90% reporting automation, more than 80% touchless invoice entry and capacity gains up to 30%. These are pioneer outcomes, not expected averages. Hewlett Packard Enterprise uses agent workflows for performance-review reporting, cash application and invoice management; the case supports domain-agent orchestration but does not remove CFO accountability.