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Finance and Accounting AI Primer

Finance / accounting · Module 2

How CFOs and audit partners evaluate finance AI tools

For CFOs, Big Four evaluators, and accounting-firm partners comparing claims against review obligations.

Finance AI evaluation starts with accountability: what workflow changes, who reviews output, what evidence is retained, and what happens when the system is wrong.

A credible tool can explain inputs, permissions, retention, lineage, exception handling, and how a reviewer reconstructs the path from source data to suggested action.

The demo matters less than whether the tool can survive close pressure, audit review, and ordinary messy data.

How CFOs and audit partners evaluate finance AI tools domain diagram
Draft for review: The questions finance leaders actually need to ask before an AI tool touches accounting evidence.

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Scaffold source: docs/runbooks/phase-2-finance-compliance.md#e020