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
Gates, kill switches, and the decision ledger
Governance
Autonomy is only defensible if the brakes are documented
Every gate below names a threshold, an approver, and a clock. Everything the function has decided recently sits in the ledger underneath, whether a person or an agent made the call.
Active gates
0
Pending decisions
0
Approved this cycle
0
Contained or reversed
0
Gate register
The conditions under which an agent must stop and ask.
| Gate | Trigger threshold | Approver | SLA | Waivable |
|---|---|---|---|---|
Payment above $100,000 Approval gate | Any single payment or batch exceeding $100,000 | Controller and treasurer | 4 business hours | Hard stop |
Nonstandard journal entry Approval gate | Any entry outside the approved recurring library, including estimates and reserves | Controller | 1 business day | Hard stop |
New or changed bank details Approval gate | Any change to supplier or employee banking information | Treasury and supplier master owner | 2 business days | Hard stop |
External disclosure or board forecast Approval gate | Any external report, statutory filing or board-committed forecast | CFO | 3 business days | Hard stop |
Decision ledger
Immutable record of what was decided, by whom, and how long it took.
- Escalation
Duplicate payment pattern blocked
ContainedHighAP 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.
AP Agent · 9d 6h ago
- Notification
Period reconciliations auto-cleared
Auto-executedLowReconciliation Agent cleared 3,412 balance differences beneath the published materiality threshold with full supporting evidence retained.
Reconciliation Agent · 9d 7h ago
- Approval gate
Reserve adjustment awaiting policy judgment
PendingHighFP&A Agent modeled a warranty reserve movement driven by claim-rate change. Held for accounting-policy judgment; the model, assumptions and sensitivity are attached.
Controller · 9d 9h ago
Requester can escalate only at this materiality - Oversight
Segregation conflict detected in approval chain
ContainedMediumControls Agent found a requester also appearing as approver on four purchase transactions. Access path suspended and internal audit notified.
Controls Agent · 9d 11h ago
Kill switches
Named, tested, and reachable in one click by the accountable human.
- 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
Human accountability
Cannot be delegated to an agent at any autonomy level.
- 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
Signs for this function
Chief Financial Officer