Function cockpit

Finance

Agents close the books. The CFO certifies them.

Autonomy0% / 86%

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

Touchless

Human review

Override rate

Capacity released

20-30% released finance capacity initially (pioneer outcomes reach higher)

Accountable human

Chief Financial Officer

CoS agent: Finance Chief of Staff

Strategy, policy, observe, workflow, and AI GBS side by side

Five layers

What Finance actually runs

A function is not one thing. more

Strategy

16 agents

Agents that take positions, argue them, and get held to the outcome.

16 positions on the record

3 ratified, 7 in challenge

Policy

12 agents

The written rules every other agent is bound by, with version and owner.

37 binding rules

34 active, 3 superseded or retired

Observe

16 agents

Continuous sensing of the outside world and of the agents themselves.

16 watchers running

They watch the outside world and the agents themselves

Workflow

31 agents

Doing the work: lines, stations, and live units moving through them.

33 lines, 180 live units

14 held for a person right now

AI GBS

15 agents

Repeatable transaction processing run once for the whole enterprise.

2 shared towers

76 stations on this function run inside AI GBS

Strategy layer — positions on the record

Every position names its author, the agent paid to argue against it, and the conditions that would break it.

Capital Allocation Position

Rejected

Hold the ceiling at A3 for fp&a & planning. more

author Capital Allocation Agentchallenged by FP&A & Planning Challenger Agentratifier VP Financial Planning & Analysisconfidence 89%

FP&A & Planning Operating Position

Ratified

Keep the repeatable analysis volume in the spine and pull the exception tail back into the function. more

author Capital Allocation Agentchallenged by FP&A & Planning Challenger Agentratifier VP Financial Planning & Analysisconfidence 71%outcome held

Budgeting & Forecasting Operating Position

In challenge

Hold the ceiling at A3 for budgeting & forecasting. more

author Budget Orchestratorchallenged by Budgeting & Forecasting Challenger Agentratifier Director, Budgetingconfidence 65%

Management Reporting Operating Position

Ratified

Hold the ceiling at A4 for management reporting. more

author Management Reporting Orchestratorchallenged by Management Reporting Challenger Agentratifier Director, Management Reportingconfidence 76%outcome held

Record-to-Report & Close Operating Position

In challenge

Hold the ceiling at A4 for record-to-report & close. more

author Close Orchestratorchallenged by Record-to-Report & Close Challenger Agentratifier Corporate Controllerconfidence 82%

Technical Accounting Position

Superseded

Hold the ceiling at A2 for controllership & policy. more

author Technical Position Agentchallenged by Controllership & Policy Challenger Agentratifier Chief Accounting Officerconfidence 71%

16 positions across 11 sub-functions. Open a sub-function to see dissent, alternatives considered, and break conditions.

Policy layer — what binds the agents

Versioned rules with an owning agent, a human approver, and the agents they constrain.

FP&A & Planning Decision Envelope

vv4.7

Agents in this lane may act without a human when the analysis sits inside the stated value, risk and confidence envelope. more

owner FP&A Orchestratorapproved by VP Financial Planning & AnalysisEU · UK · USbinds 5 agents

FP&A & Planning Evidence Standard

vv2.8

Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more

owner FP&A Orchestratorapproved by VP Financial Planning & AnalysisGlobal · EUbinds 5 agents

FP&A & Planning Escalation Rule

vv1.3

Escalation is mandatory when confidence falls below the floor, when two options sit inside the confidence band, or when a break condition on a ratified position fires. more

owner FP&A Orchestratorapproved by VP Financial Planning & AnalysisUS · Canadabinds 5 agents

FP&A & Planning Autonomy Ceiling

vv2.3

The ceiling for this lane is 76 on the platform scale. more

owner FP&A Orchestratorapproved by VP Financial Planning & AnalysisGlobalbinds 5 agents

Budgeting & Forecasting Decision Envelope

vv5.6

Agents in this lane may act without a human when the budget line sits inside the stated value, risk and confidence envelope. more

owner Budget Policy Agentapproved by Director, BudgetingLATAM · USbinds 5 agents

Budgeting & Forecasting Evidence Standard

vv3.7

Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more

owner Budget Policy Agentapproved by Director, BudgetingGlobalbinds 5 agents

37 rules in the register. An agent cannot act outside the version in force.

Workflow layer — the lines doing the work

Each line is a workflow. more

121 in time45 late14 late and material

Line	Sub-function	Kind	Units / wk	Touchless	Timetable	Actual	Stations
FI1A Monthly Business Review	FP&A & Planning	analytical	54	52%	176.9h	179.4h	7
FI1B Scenario Request	FP&A & Planning	analytical	84	54%	149.3h	164.5h	5
FI1C Capital Allocation Position	FP&A & Planning	judgment	2	28%	440.2h	435.7h	6
FI2A Annual Budget Cycle	Budgeting & Forecasting	transactional	3,814	76%	1.3h	1.6h	8
FI2B Rolling Forecast	Budgeting & Forecasting	transactional	1,046	83%	3.4h	2.9h	5
FI2C Reallocation Request	Budgeting & Forecasting	transactional	1,838	81%	5.6h	6.6h	5
FI3A Monthly Reporting Pack	Management Reporting	transactional	1,086	85%	1.1h	1.1h	6
FI3B Ad-hoc Query	Management Reporting	transactional	2,028	84%	22.2h	22.4h	6
FI3C Anomaly Investigation	Management Reporting	transactional	6,187	85%	13.5h	13.7h	5
FI4A Period Close	Record-to-Report & Close	transactional	916	82%	20.2h	20.9h	8
FI4B Reconciliation Exception	Record-to-Report & Close	transactional	4,538	89%	0.5h	0.4h	5
FI4C Manual Journal	Record-to-Report & Close	transactional	7,952	82%	18.3h	19.9h	6
FI5A Technical Accounting Position	Controllership & Policy	judgment	1	29%	761.5h	963.1h	8
FI5B Policy Query	Controllership & Policy	transactional	6,032	56%	19.7h	24.1h	6
FI5C Standards Change Response	Controllership & Policy	transactional	7,763	60%	13.0h	9.7h	5
FI6A Daily Cash Cycle	Treasury & Cash	transactional	5,348	76%	8.9h	6.9h	6
FI6B FX Hedge Execution	Treasury & Cash	transactional	3,944	77%	11.9h	12.2h	6
FI6C Covenant Monitoring	Treasury & Cash	transactional	7,032	74%	23.3h	28.2h	5
FI7A Tax Provision	Tax	transactional	6,008	65%	12.3h	12.0h	6
FI7B Indirect Tax Filing	Tax	transactional	7,327	68%	0.8h	0.7h	6
FI7C Tax Position Paper	Tax	judgment	2	37%	603.9h	566.4h	7
FI8A Control Test Cycle	Internal Controls & Audit Interlock	transactional	3,827	81%	16.3h	16.9h	8
FI8B Audit Request Handling	Internal Controls & Audit Interlock	transactional	4,053	84%	22.9h	23.2h	6
FI8C Duty Conflict Sweep	Internal Controls & Audit Interlock	transactional	3,393	78%	2.5h	2.5h	4
FI9A Earnings Cycle	Investor Relations Support	transactional	4,301	59%	25.0h	21.9h	7
FI9B Investor Query	Investor Relations Support	transactional	5,438	53%	19.9h	21.6h	5
FI9C Narrative Position	Investor Relations Support	judgment	4	20%	461.8h	604.1h	5
FI10A Monthly Profitability Read	Cost & Profitability	analytical	47	61%	110.8h	144.0h	6
FI10B Cost-to-Serve Study	Cost & Profitability	analytical	23	70%	189.4h	200.5h	5
FI10C Cost Structure Position	Cost & Profitability	judgment	5	40%	699.6h	607.5h	5
FI11A Master Data Change	Finance Systems	transactional	5,579	78%	24.8h	30.6h	6
FI11B Interface Incident	Finance Systems	transactional	1,819	75%	21.8h	21.0h	6
FI11C System Change Release	Finance Systems	transactional	3,522	75%	12.4h	14.9h	6

Observe layer — the watchers

Sensing agents and the agents that supervise other agents.

FP&A Orchestrator

Owns the fp&a & planning lane end to end. Sequences the other agents, holds the timetable, and decides what surfaces to a human.

A390%

FP&A & Planning Challenger Agent

Adversarial reviewer for fp&a & planning. Argues the opposite case on every position and flags where the evidence does not carry the claim.

A286%

Budget Orchestrator

Owns the budgeting & forecasting lane end to end. Sequences the other agents, holds the timetable, and decides what surfaces to a human.

A388%

Budgeting & Forecasting Challenger Agent

Adversarial reviewer for budgeting & forecasting. Argues the opposite case on every position and flags where the evidence does not carry the claim.

A289%

Management Reporting Orchestrator

Owns the management reporting lane end to end. Sequences the other agents, holds the timetable, and decides what surfaces to a human.

A392%

Data Quality Agent

Watches management reporting continuously. Detects drift, quantifies it, and routes what matters without waiting for a reporting cycle.

A495%

Anomaly Detection Agent

Watches management reporting continuously. Detects drift, quantifies it, and routes what matters without waiting for a reporting cycle.

A488%

Management Reporting Challenger Agent

Adversarial reviewer for management reporting. Argues the opposite case on every position and flags where the evidence does not carry the claim.

A288%

AI GBS layer — the shared spine

Repeatable transaction processing does not belong to this function. more

Open towers

p2p16,214 units / wk routed

FP&A & Planning · Budgeting & Forecasting · Management Reporting · Cost & Profitability

r2r65,260 units / wk routed

Record-to-Report & Close · Treasury & Cash · Tax · Internal Controls & Audit Interlock · Finance Systems

Stations running inside AI GBS

76 of 196 stations(39% of the function's stations)

Read this page as the honest answer to “what would an 80% agentic Finance look like?” The strategy and policy layers are where the argument happens. The workflow and AI GBS layers are where the volume goes. The observe layer is the only reason the other four can be trusted.

Sub-function breakdown