Deloitte (US member firms of Deloitte Touche Tohmatsu Limited)

AI features

As the vendor or firm describes them. Notes in small print record what the sources leave open.

1. Finance Automation Agents

   Automate key finance processes using intelligent AI agents.

   Kind

   Agents and automated actions

   Suggests or acts

   Acts

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   1 sourceSourceDeloitte Launches AI Advantage for CFOs With AWS and Anthropic (press release, April 24, 2025)

2. AI finance analysis

   Streamlines insight generation from structured, unstructured and multimodal content such as documents, images, audio and video.

   Kind

   General-purpose assistant

   Suggests or acts

   Suggests

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   1 sourceSourceDeloitte Launches AI Advantage for CFOs With AWS and Anthropic (press release, April 24, 2025)

3. CFO Insights, AI-Powered Finance, Agent Builder, Conversational AI

   Listed among the AI capabilities a first client uses (the list is introduced with 'including'); not described individually.

   Kind

   Agents and automated actions, General-purpose assistant

   Suggests or acts

   Not stated

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   1 sourceSourceDeloitte Launches AI Advantage for CFOs With AWS and Anthropic (press release, April 24, 2025)

Questions to ask

For this offering

• If Deloitte audits our financial statements, has our audit committee pre-approved this service, and how does Deloitte assess it against the SEC non-audit service categories (bookkeeping, financial information systems design and implementation, internal audit outsourcing, management functions) and, for ICFR-related work, PCAOB Rule 3525? Ask our audit committee and counsel to confirm.
• Is AI Advantage for CFOs still offered under that name, and which model versions and AWS services run it today?
• What can the Finance Automation Agents change in our systems, and who approves their actions?
• Where is our data processed, is it used to train or tune any model, and what retention applies at Deloitte, AWS and the model provider?
• Is it licensed as software, delivered inside an engagement, or both, and on what fee basis?

From the diligence question set

1. DQ-31 Who, by name and role, will design, build, test and run the AI in our finance process, and what AI has each of those people personally put into production?
2. DQ-33 When the engagement ends, what will we own and be able to run ourselves, and what will work only with your firm? On what terms are your accelerators licensed afterward, and what does it cost to leave a run service?
3. DQ-35 Do you receive fees, rebates, resale margins or other incentives from the software you are recommending, and do you, or will you, audit our financial statements?

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AI features

As the vendor or firm describes them. Notes in small print record what the sources leave open.

1. Zora AI and agentic AI solutions in delivery

   Combined with specialized talent to execute, enhance and continuously improve the end-to-end finance value chain.

   Kind

   Agents and automated actions

   Suggests or acts

   Not stated

   Who controls it

   Professional services firm

   Availability

   Not stated

   Control: Operated by Deloitte as part of the service.

   1 sourceSourceDeloitte Finance Operate Services (service page)

Questions to ask

For this offering

• If Deloitte audits our financial statements, has our audit committee pre-approved this service, and how does Deloitte assess it against the SEC non-audit service categories (bookkeeping, financial information systems design and implementation, internal audit outsourcing, management functions) and, for ICFR-related work, PCAOB Rule 3525? Ask our audit committee and counsel to confirm.
• Which steps in our processes would Zora AI or other agents execute, and which remain with Deloitte staff or our own team for approval?
• Which engagement model and fee basis would apply, and what service levels and exit terms come with it?
• What control evidence and SOC reporting cover the delivery, including the AI components?
• How are our data and the agents' configurations handed back if the engagement ends?

From the diligence question set

1. DQ-31 Who, by name and role, will design, build, test and run the AI in our finance process, and what AI has each of those people personally put into production?
2. DQ-32 How does your firm decide that someone is qualified to build or govern AI for financial reporting, and who outside the delivery team reviews model risk before anything goes live?
3. DQ-33 When the engagement ends, what will we own and be able to run ourselves, and what will work only with your firm? On what terms are your accelerators licensed afterward, and what does it cost to leave a run service?
4. DQ-34 What will this cost in years two to five, including run fees, platform licenses, AI usage fees and change requests, and how does that compare with the savings case once the internal oversight roles we keep are counted?
5. DQ-35 Do you receive fees, rebates, resale margins or other incentives from the software you are recommending, and do you, or will you, audit our financial statements?

Build questions for this vendor

AI features

As the vendor or firm describes them. Notes in small print record what the sources leave open.

1. Zora AI digital workers (platform)

   Perceive, reason and act, running transactions and managing workloads autonomously, with probabilistic and deterministic functions and human-readable reasoning at every step.

   Kind

   Agents and automated actions

   Suggests or acts

   Acts

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   1 sourceSourceZora AI (service page)

2. Zora AI Perform Autonomous Invoice Management

   Speeds invoice cycle times using computer vision, per a client story.

   Kind

   Agents and automated actions, Established machine learning and rules

   Suggests or acts

   Acts

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   1 sourceSourceZora AI (service page)

3. Zora AI Perform Autonomous Cash Application

   Embedded with a client to raise cash application hit rates, using machine learning to improve accuracy, per a client story.

   Kind

   Agents and automated actions, Established machine learning and rules

   Suggests or acts

   Acts

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   1 sourceSourceZora AI (service page)

4. CFO Insights powered by Zora AI

   Co-developed with HPE for a more dynamic, reliable operational performance review reporting process.

   Kind

   Not stated

   Suggests or acts

   Not stated

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   Kind: Not classified: the page does not say whether CFO Insights performs work or advises.

   1 sourceSourceZora AI (service page)

Unclear or conflicting statements

Where the sources are unclear or disagree, both statements are shown with their links.

Questions to ask

For this offering

• If Deloitte audits our financial statements, has our audit committee pre-approved this service, and how does Deloitte assess it against the SEC non-audit service categories (bookkeeping, financial information systems design and implementation, internal audit outsourcing, management functions) and, for ICFR-related work, PCAOB Rule 3525? Ask our audit committee and counsel to confirm.
• Which Zora AI workers would post, approve or change records in our ERP, under whose credentials, and with what approval thresholds?
• Under the SaaS option, where is our data processed and stored, and how does that square with the statement that our data never leaves our infrastructure?
• Which foundation models sit behind each worker, who can change prompts, models or configurations, and how are we told of changes?
• What control evidence will the Risk & Controls workstream produce, and has it been walked through with our external auditor before cutover?

From the diligence question set

1. DQ-31 Who, by name and role, will design, build, test and run the AI in our finance process, and what AI has each of those people personally put into production?
2. DQ-32 How does your firm decide that someone is qualified to build or govern AI for financial reporting, and who outside the delivery team reviews model risk before anything goes live?
3. DQ-33 When the engagement ends, what will we own and be able to run ourselves, and what will work only with your firm? On what terms are your accelerators licensed afterward, and what does it cost to leave a run service?
4. DQ-34 What will this cost in years two to five, including run fees, platform licenses, AI usage fees and change requests, and how does that compare with the savings case once the internal oversight roles we keep are counted?
5. DQ-35 Do you receive fees, rebates, resale margins or other incentives from the software you are recommending, and do you, or will you, audit our financial statements?
6. DQ-36 What results from clients like us can you show that someone other than your firm has verified, and by what method?

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