AI variance commentary approval

Variance commentary is one of the clearest finance AI use cases: take approved numbers, compare periods and draft the first explanation. It is also a clear risk if the model invents a cause or turns an assumption into a fact.

Practical SME workflow

Start with a variance commentary AI workflow. Give AI the actuals, budget, prior period, KPI definitions and known events. It drafts commentary as "possible drivers" with source figures and questions. Finance rewrites and approves the final wording.

Risk and control

Keep assumptions visible. Ban unsupported wording like "caused by" unless a person has checked the business event. Board-facing commentary needs a named finance or leadership reviewer and a record of source figures.

Source basis

• Microsoft: Finance agents May 2026
• Google Search: AI features and your website