Keep AI out of the book-of-record role
Separate AI-assisted finance work from authoritative financial records and control evidence.
The control move: AI belongs behind verified evidence, not in front of it. In a finance process, the book of record is where the organization stores authoritative facts: ledger balances, approved contracts, bank transactions, reconciliations, and signed review evidence. AI can make those facts easier to inspect and communicate, but it should not become the place where a material fact is born. COSO helps because it separates the purpose of a control system from the convenience of a tool. Control activities create checks. Information and communication make reliable information available. Monitoring catches drift. When AI enters the workflow, those components…
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