Field note
AI finance audit trail
Finance AI only holds up when the team can show what source was used, what AI drafted, who reviewed it and what changed.
An AI finance workflow without a review trail becomes impossible to defend. The minimum record is the source pack, the AI draft, the reviewer, the decision and the final output.
Practical SME workflow
Use the pattern inside a month-end close AI workflow. Store the close pack, AI gap list, finance review notes and final close summary together. If the reviewer rejects an AI point, keep that decision visible.
Risk and control
Do not call a workflow audit-ready because AI made a neat summary. The evidence is the trace: source files, reviewer name, changed assumptions and final signed-off version. Sensitive data rules still apply.