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
Eleven decomposed sub-functions, each with its own estate rating
Sub-functions
Finance, decomposed
Nobody automates a function. They automate the sub-functions inside it, at different speeds, with different ceilings. Each one carries its own orchestrator, its own human owner, and its own honest limit.
Autonomy ceiling range
58%→90%
The binding constraint here is Investor Relations Support — capped at 58%.
The lowest ceiling in Finance by design. Every word said to the market is a securities-law statement, so agents draft and named executives own every syllable.
FP&A Orchestrator · human owner VP Financial Planning & Analysis
estate rating
Owns analysis work end to end inside Finance. Runs 3 lines across 18 stations, drains the repeatable share into the P2P tower, and holds 4 human gates.
Variance explanation and commentary drafting are agentic and remove most of the analyst grind. Capital allocation is the defining executive judgment and is ratified, never delegated.
Units / wk
140
Agents
8
Lines
3
Cost / unit
$199
was $564
Budget Orchestrator · human owner Director, Budgeting
estate rating
Owns budget line work end to end inside Finance. Runs 3 lines across 18 stations, drains the repeatable share into the P2P tower, and holds 5 human gates.
Template issue, chasing, validation and consolidation are pure mechanics and run touchless. The budget itself is approved by executives and the board.
Units / wk
6,698
Agents
8
Lines
3
Cost / unit
$6.70
was $19
Management Reporting Orchestrator · human owner Director, Management Reporting
estate rating
Owns report work end to end inside Finance. Runs 3 lines across 17 stations, drains the repeatable share into the P2P tower, and holds 3 human gates.
Reporting assembly and plain-language answers are the clearest agentic win in Finance. Only the published pack carries a controller signature.
Units / wk
9,301
Agents
8
Lines
3
Cost / unit
$12
was $31
Close Orchestrator · human owner Corporate Controller
estate rating
Owns close task work end to end inside Finance. Runs 3 lines across 19 stations, drains the repeatable share into the R2R tower, and holds 5 human gates.
Journal posting and reconciliation are deterministic and audited. Segregation of duties is absolute — the agent may prepare or post but never both without a human reviewer.
Units / wk
13,406
Agents
9
Lines
3
Cost / unit
$11
was $41
Controllership Orchestrator · human owner Chief Accounting Officer
estate rating
Owns technical position work end to end inside Finance. Runs 3 lines across 19 stations, drains the repeatable share into no shared tower, and holds 4 human gates.
Deliberately capped low. Agents research and draft technical positions, but accounting judgments are attested to by named officers and concurred by external auditors.
Units / wk
13,796
Agents
8
Lines
3
Cost / unit
$8.25
was $20
Treasury Orchestrator · human owner Corporate Treasurer
estate rating
Owns cash action work end to end inside Finance. Runs 3 lines across 17 stations, drains the repeatable share into the R2R tower, and holds 5 human gates.
Position sweeping, forecasting and covenant math are automated. Every movement of the company money and every hedge is executed under a treasurer signature.
Units / wk
16,324
Agents
9
Lines
3
Cost / unit
$12
was $32
Tax Orchestrator · human owner VP Tax
estate rating
Owns tax filing work end to end inside Finance. Runs 3 lines across 19 stations, drains the repeatable share into the R2R tower, and holds 5 human gates.
Data assembly and computation are agentic. Every return filed with a tax authority carries a named human signature and personal liability.
Units / wk
13,337
Agents
8
Lines
3
Cost / unit
$15
was $36
Controls Orchestrator · human owner Director, Internal Controls
estate rating
Owns control test work end to end inside Finance. Runs 3 lines across 18 stations, drains the repeatable share into the R2R tower, and holds 4 human gates.
Evidence collection and test execution are automated and continuous rather than sampled. Deficiency conclusions are signed by a human because the auditor will ask who concluded.
Units / wk
11,273
Agents
8
Lines
3
Cost / unit
$15
was $43
Investor Relations Orchestrator · human owner VP Investor Relations
estate rating
Owns disclosure item work end to end inside Finance. Runs 3 lines across 17 stations, drains the repeatable share into no shared tower, and holds 5 human gates.
The lowest ceiling in Finance by design. Every word said to the market is a securities-law statement, so agents draft and named executives own every syllable.
Units / wk
9,743
Agents
8
Lines
3
Cost / unit
$18
was $39
Profitability Orchestrator · human owner Director, Profitability Analytics
estate rating
Owns analysis work end to end inside Finance. Runs 3 lines across 16 stations, drains the repeatable share into the P2P tower, and holds 3 human gates.
Allocation and margin modeling are mechanical and run at full granularity. Structural cost decisions carry employment consequences and are ratified.
Units / wk
75
Agents
8
Lines
3
Cost / unit
$446
was $1K
Finance Systems Orchestrator · human owner Director, Finance Systems
estate rating
Owns change work end to end inside Finance. Runs 3 lines across 18 stations, drains the repeatable share into the R2R tower, and holds 3 human gates.
Monitoring and retry are automated. Master-data and access changes in the financial system are the classic fraud vector, so both need a named approver.
Units / wk
10,920
Agents
8
Lines
3
Cost / unit
$12
was $45
How to read an estate rating
The rating is not a maturity badge. It scores seven control dimensions — control coverage, evidence quality, override discipline, data integrity, recovery readiness, cost transparency, and judgment readiness. Judgment readiness runs deliberately against autonomy: a sub-function that has pushed automation hardest usually scores worst on whether a human could still take the decision back.