Controls & finance work
Internal control, review and authority when AI drafts, matches, posts or approves: how existing control frameworks apply and what evidence they need.
Date
Topic
Title
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Internal Control Over Generative AI, Applied to the Close
Apply internal-control questions to generative AI in the financial close.
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Treat AI Output Like an Unsupported Journal Entry
Treat an AI answer as a proposal requiring support before it affects the books.
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Review Is a Control Only When It Can Catch the Error
Test whether the reviewer can find the errors and omissions that matter before relying on AI output.
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Your AI Agent Is an Unlisted Signer
Set enforceable limits on what an AI agent can read, change, approve or pay.
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A Video Call Is Not a Payment Approval
Verify payment authority through the approved process when a convincing call creates urgency.
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The Floppy Disk Lesson for Modern AI Governance
The floppy disk was the original "shadow IT" – a tool that companies tried to ban but employees refused to give up.