Using AI in Accounting Without Losing Control

AI can help read documents, suggest categories, spot unusual items and explain figures. It shouldn’t hide when it is unsure, or quietly make important accounting decisions on its own.

Test it fairly

Don’t publish an accuracy rate unless the test covers a fair sample, including items that were rejected, put off or left uncategorised. Explain how the sample was chosen, how answers were marked, how sure the results are and where it is known to go wrong.

Keep decisions reversible

Show the source document, the suggestion, which model or rule made it, how confident it was, who accepted it and what it changed. Corrections should be easy to undo and kept on record, without automatically teaching risky rules to the whole organisation.