A finance team's approver authority matrix states which accounting actions an AI agent may post, which it drafts for review, and who approves each held entry up to what value. Journals, accrual releases, reconciliation adjustments, intercompany entries, payment runs and period-end sign-off each get a depth, an approver, a limit and a second approver where needed.
What does the matrix govern in finance?
The ledger. Every agent action in finance either reads it, proposes an entry, or changes it. Reading is depth 1. Drafting a journal or reconciliation for a person to post is depth 2. Posting routine entries within bounds, such as recurring accruals that match a schedule, is depth 3. Releasing payments is depth 4.
Segregation of duties is the backbone. The same person should not prepare and approve an entry, and an agent counts as a preparer. If an agent drafts a journal, the approver must be someone other than whoever configured the agent's rules for that journal type. Without that, the review is the builder checking their own design. The general idea of an authority matrix supports this: it records who holds which right, so gaps and overlaps become visible.
How do you fill it in?
- List the finance actions the agent touches, by entry type.
- Set the agent's depth for each.
- Name the approver and their limit for held items.
- Set the second approver threshold.
- Name who may not approve, to protect segregation of duties.
- Record the certificate approvers must hold, if your business links approval rights to certification.
The template
| Finance action | Agent depth | Approver | Limit | Second approver above | May not approve | Certificate |
|---|---|---|---|---|---|---|
| Recurring accrual | ||||||
| Manual journal | ||||||
| Accrual release | ||||||
| Bank reconciliation adjustment | ||||||
| Intercompany entry | ||||||
| Fixed asset addition or disposal | ||||||
| Payment run release | ||||||
| Period close sign-off |
A worked example
A hypothetical group finance team: four accountants, two financial controllers, a finance systems lead and a finance director. Values are illustrative.
| Action | Agent depth | Approver | Limit | Second approver above | May not approve | Certificate |
|---|---|---|---|---|---|---|
| Recurring accrual | 3 | None within schedule | Schedule amount | n/a | n/a | n/a |
| Manual journal | 2 | Accountant | 10,000 | 10,000, controller | Systems lead | Operator |
| Accrual release | 2 | Controller | 50,000 | 50,000, finance director | Preparer of the original accrual | Operator |
| Reconciliation adjustment | 2 | Accountant | 1,000 | 1,000, controller | Systems lead | Operator |
| Intercompany entry | 2 | Controller | All | Always, counterparty controller | Systems lead | Operator |
| Fixed asset change | 2 | Controller | 25,000 | 25,000, finance director | Systems lead | Operator |
| Payment run release | 4, held | Controller | 250,000 | Always, finance director | Systems lead | Operator |
| Period close | 1 | Finance director | n/a | n/a | n/a | Operator |
Recurring accruals at depth 3 are the only entries the agent posts on its own, and only at the amount on an approved schedule. Any variation turns the entry into a held draft. When the agent's certificate lapses after 90 days, those accruals become held items for accountants, usually landing in close week. The reviewer rota for the finance team should show the lapse dates.
The systems lead appears in the "may not approve" column for most rows. They designed the agent's journal rules; approving its output would be marking their own work.
Accrual releases go to the controller rather than an accountant because releases move profit between periods. The approver checks that the reason for release is sealed in the ledger, such as an invoice received, and not just a claim in an email.
Period close sits at depth 1: the agent may assemble the close checklist and evidence, but sign-off is the finance director's. Related approvals sit in the approver authority matrix for the compliance team, where regulatory returns draw on the same ledger, and system access in the approver authority matrix for the IT team. Detailed rules belong in the approver rule for the finance team.
Where the Academy fits
Pryme Intelligence Academy's Operator track trains accountants and controllers to decide held entries, with module tests set in finance for finance roles. Its certificate is valid for 12 months and shows its status at source, so an auditor can check that each approver held a current certificate on the day they approved.
Questions people ask
Should the agent ever post manual journals?
Not in this model. Manual journals are by nature non-routine, so they stay as drafts for a person. Only schedule-driven entries run at depth 3. Who needs which skill is set out in AI agent skills by role.
Does the agent count as a preparer for segregation of duties?
Yes. Treat its drafts as prepared by the agent and approved by a person, and keep the agent's designer out of the approval chain for those entries.
How do auditors use the matrix?
They compare it with the record: each posted entry, its verdict, its approver and that approver's certificate on the day. Any entry outside the matrix is a finding.