INTHEBLACK September 2026 - Flipbook - Page 42
F E AT U R E
Governance processes should
be implemented to ensure
all significant actions AI
agents take, sources they
draw on, and assumptions
and decisions they make can
be reviewed and changed at
any time.
The more judgement a task
needs, the more human
involvement is required.
Regulatory filings, payment
releases and material journals
are examples of tasks requiring
substantial oversight if agents
are involved.
Agents need to be constantly
monitored to make sure
they are doing what they
are supposed to. It is possible
to treat them in a similar
way to an employee in
the way their output
is reviewed.
The new kid:
Agentic AI
The AI tools used in mainstream finance and accounting
have evolved beyond bots to include agents that can plan, make
decisions and carry out tasks on a user’s behalf. Finance teams are
discovering how these agents work, how best to use them and how
to make sure mistakes do not happen.
Words Alexandra Cain
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42 INTHEBLACK September 2026
AI AGENTS HAVE BECOME
a mainstream aspect of finance and
accounting. While agents are a productivity
revelation, they do not change accounting
fundamentals. Even if an agent performs
a task, a human must be responsible for
the outcome, and the more judgement
required, the closer a human must be
to the task. This begins with appropriate
controls and oversight.
Finding the right level of involvement with
AI agents is a matter of balance. Too much
involvement risks giving up the time and
efficiency gains agents offer professionals;
too little, and the risk of mistakes increases.
The crux is making sure speedier workflows
do not compromise quality.
“Responsible use starts with understanding
the level of risk associated with the task being
performed and designing appropriate controls
around that task. The more complex the task,
the stronger the controls need to be,” says
Nick Perrett, CEO at Yarra Lane Group.
Perrett has spent four years designing
and implementing agentic AI systems
and is currently exploring how human
judgement, robotic execution and AI
agents can work together.
