A finance agent depth matrix lists each finance task an AI agent may touch and sets, for each one, how far it may act: read, draft for a person, execute routine work within limits, or move money. It records the evidence behind each depth, the limits that apply and the person who approved it. One table, one row per capability.
What is the depth matrix for?
Finance teams rarely want an agent that does "accounts payable". They want one that reads invoices, codes them, matches them, drafts queries to suppliers and prepares payments, with each of those at a different level of trust. The matrix makes that explicit. It is the finance version of the idea set out in depth: what it means for AI agents.
Depth runs from 1 to 5. In finance, 5 (coordinating other agents) is rare, and 4 (moving money or hard-to-undo actions) should be rarer still. Most of the value sits at 2 and 3.
When should you use it?
At three points. Before deployment, to agree with the controller and internal audit what the agent will and will not do. At each certification, to record the depth the evidence supports. And at every widening, when one capability moves up a level. Depth should change one capability at a time, never across the whole agent.
The matrix also feeds the plan. Most of the time in a finance deployment goes into evidencing depth for each row, which is why how long it takes to deploy an AI agent in finance depends far more on the number of rows than on the technology.
How do you fill in each field?
- Capability is a verb and an object: "match invoice to PO", not "AP".
- Target depth is what the business wants. Evidenced depth is what testing on your own transactions supports. Depth in force is the lower of the two and of the role's ceiling.
- Limits are the customer's own bounds on top of depth: amount caps, supplier lists, entity restrictions, time windows.
- Held for names the role that approves anything the agent drafts or holds.
- Separation check confirms the capability does not combine with another in a way that breaks segregation of duties. Cross-check with the segregation of duties matrix for finance agents.
The finance agent depth matrix template
| Field | Guidance |
|---|---|
| Capability ID | Reference, such as F-AP-04 |
| Process | AP, AR, close, treasury, payroll, tax |
| Capability | Verb and object |
| Target depth | 1 to 4 |
| Evidenced depth | From testing on your own cases |
| Depth in force | Lowest of target, evidenced, role's ceiling |
| Customer limits | Amount, supplier, entity, time |
| Held for | Approving role |
| Separation check | Conflicts with other capabilities |
| Evidence reference | Test run ID and date |
| Expiry | Date the evidence must be renewed |
| Approved by | Named person |
A worked sample
A hypothetical manufacturing group's finance agent, AP and close.
| ID | Capability | Target | Evidenced | In force | Limits | Held for |
|---|---|---|---|---|---|---|
| F-AP-01 | Read and extract invoice data | 1 | 1 | 1 | All suppliers | None |
| F-AP-02 | Code invoice to GL and cost centre | 3 | 3 | 3 | Recurring suppliers only; new suppliers drop to 2 | AP clerk for new suppliers |
| F-AP-03 | Three-way match | 3 | 3 | 3 | Tolerance 2 units of currency per line | AP supervisor for exceptions |
| F-AP-04 | Draft supplier query email | 2 | 2 | 2 | None | AP clerk sends |
| F-AP-05 | Prepare payment run | 4 | 2 | 2 | All payments | Financial controller |
| F-AP-06 | Change supplier bank details | 3 | n/a | 1 | Read only | Not applicable |
| F-CL-01 | Prepare bank reconciliations | 3 | 3 | 3 | Operating accounts only | Treasury analyst reviews |
| F-CL-02 | Draft accrual journals | 2 | 2 | 2 | Under 25,000 per line | Assistant controller posts |
Two rows show the matrix earning its place. F-AP-05: the business wanted depth 4, but the evidence supported only 2, so the agent prepares and holds. F-AP-06: supplier bank detail changes stay at read only, whatever anyone wants, because that is where payment fraud enters.
Cost tracks the matrix too. More rows at depth 3 mean less approval time; how much an AI finance agent costs covers the trade-off.
Where Pryme fits
Pryme enforces this matrix at the moment of action. Attest certifies each agent on your own cases, the role sets a ceiling, and the lower wins. Certificates lapse after 90 days, and a run that clears no depth drops the agent to depth 1 the same day. The finance guide, books you can audit, shows how verdicts are filed.
Questions people ask
Should one agent hold every finance capability?
Usually not. Splitting capabilities across agents keeps separation of duties clean: the agent that prepares payments should not be the one that maintains supplier records.
How often should the matrix be reviewed?
Whenever evidence expires or a capability changes, and at least quarterly. A row whose evidence has lapsed should fall back to depth 1 until it is renewed.
Can depth go down as well as up?
Yes, and it should when evidence weakens. A failed test, a process change or a new type of transaction are all reasons to lower a row and re-evidence it.