Finance runs on work that repeats every period: reconcile, accrue, consolidate, explain, report. It is exactly the type of work agents can take on, provided the controls come with it.
Start where time and risk meet
The best first candidates are processes that consume large amounts of finance time and carry audit exposure: reconciliations, journal preparation, variance commentary and management reporting. Redesigning them frees capacity and tightens the evidence trail at once.
Controls are part of the design
An AI-assisted close still needs preparer and reviewer roles, approval limits and a record of what changed and why. Controllership should shape the workflow from the first day, not review it after launch.
From reporting to decision support
When the close is faster and the data is governed, the finance team can spend its time on forecasting, scenarios, cash visibility and the questions the board is asking. That is the shift from a function that reports the past to one that informs the next decision.
The operating model matters as much as the tools. Roles, skills and ways of working have to change alongside the technology, or the gains fade.