Field note
Reviewing AI finance output
The right review question is not whether the AI sounds confident. It is whether the source, assumption, owner and next action are clear.
AI finance output usually fails in quiet ways: a plausible explanation, a missing assumption or a formula that looked right but pointed to the wrong source.
Practical SME workflow
Use the review checklist inside a variance commentary AI workflow. Before approving output, check source figures, assumptions, missing context, wording risk and whether a person owns the next action.
Risk and control
Every reviewer should ask five questions: What source was used? What changed? What is assumed? Who approves it? Where will it be used? If any answer is unclear, the output remains a draft.