A segregation of duties matrix for finance agents maps each finance duty, such as maintaining supplier records, preparing payments, posting journals and reconciling, against every AI agent and person, and marks which combinations are forbidden. It makes sure no single agent, and no person working through an agent, can both create and conceal an error or a fraud.
Why do agents need their own rows?
Segregation of duties exists so that one actor cannot complete a risky transaction end to end. The basics are in what segregation of duties is. Traditional matrices list people and roles. Once agents act in your ledger, they are actors too, and a single agent with broad access can quietly combine duties that you carefully split between three people.
There is a second risk. The person who configures an agent controls what it does. If that person is also the approver of the agent's output, the separation is on paper only. The matrix must show both the agent and whoever stands behind it.
When should you use it?
Before any finance agent goes live, at every change in an agent's capabilities, and during the periodic access review. It is especially important when an agent gains the ability to post journals, a case set out in segregation of duties when an agent posts journals.
Use it alongside the finance agent depth matrix. The depth matrix says how far each capability goes. This matrix says which capabilities may sit together.
How do you fill in each field?
- List duties, not systems. Use the four classic categories: authorise, record, custody, reconcile. Break each into specific finance duties.
- List actors: every agent by name, every role, and the "agent configurator" role.
- Mark incompatible pairs. For each pair of duties, decide whether one actor may hold both. Record the reason.
- Assign duties to actors and check no actor holds an incompatible pair.
- Record compensating controls where a conflict cannot be avoided, such as in a small team.
The template
Part A: incompatible duty pairs
| Duty 1 | Duty 2 | Incompatible? | Reason |
|---|---|---|---|
Part B: assignment
| Duty | Category | Agent(s) | Depth | Person(s) | Conflict check | Compensating control |
|---|---|---|---|---|---|---|
Part C: configurator rule
| Agent | Configured by | Configurator may not approve |
|---|---|---|
A filled sample
A hypothetical mid-sized wholesaler with two finance agents.
Part A (extract)
| Duty 1 | Duty 2 | Incompatible? | Reason |
|---|---|---|---|
| Maintain supplier bank details | Prepare payment run | Yes | Could redirect payments and pay them |
| Prepare payment run | Release payment run | Yes | Preparer cannot be releaser |
| Post journals | Reconcile the same accounts | Yes | Could hide a posting in the reconciliation |
| Match invoices to POs | Prepare payment run | No | Both preparation; release is separate |
Part B (extract)
| Duty | Category | Agent | Depth | Person | Conflict check |
|---|---|---|---|---|---|
| Maintain supplier bank details | Record | None | 1 (read) | Vendor master team | Clear |
| Match invoices to POs | Record | AP agent | 3 | AP supervisor (exceptions) | Clear |
| Prepare payment run | Record | AP agent | 2 | None | Clear |
| Release payment run | Authorise | None | n/a | Financial controller | Clear |
| Draft journals | Record | Close agent | 2 | Assistant controller posts | Clear |
| Bank reconciliation | Reconcile | Close agent | 3 | Treasury analyst signs | Close agent drafts journals for cash accounts; compensating control: all cash journals posted by someone other than the reviewer |
Part C
| Agent | Configured by | May not approve |
|---|---|---|
| AP agent | Finance systems analyst | Payment releases, supplier changes |
| Close agent | Finance systems analyst | Journal postings, reconciliation sign-offs |
The bank reconciliation row shows a real-world compromise. The same agent reconciles cash and drafts cash journals. That is acceptable only because a different person posts and another reviews. Write the compensating control down; an auditor will ask.
The general version of this matrix for any type of agent is the separation of duties matrix for AI agents.
Where Pryme fits
Pryme treats each capability as a separate grant, so incompatible duties can be kept on different agents and enforced at the moment of action. A request outside an agent's role scope is refused, and the refusal is filed with the bound that decided it. See the finance guide, books you can audit.
Questions people ask
Does splitting duties across agents cost more?
Sometimes slightly, because you run more agents. The cost is usually small next to the control benefit, and pricing is discussed in how much an AI finance agent costs.
What if our team is too small to separate duties?
Use compensating controls: independent review of a sample, a monthly report of every transaction a single actor completed end to end, and review by someone outside finance.
Can two agents from the same vendor count as separate actors?
Yes, if each has its own identity, credentials and bounds, and neither can act through the other. Shared credentials make them one actor.