MERIDIAN · SUBSTRATE AUDIT OS
Finance Autonomy Map
Where AI is safe today, where it is blocked, and what must change first.
Process
Current Licence
Target Licence
Blocking Constraint
Required Remediation
AP ExceptionsP2P
Human-in-the-Loop
Supervised Agent
Approval routes and escalation thresholds are not machine-readable
Formalise ownership matrix, escalation rules, and evidence capture standard
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Billing DisputesO2C
Human-in-the-Loop
Supervised Agent
No single accountable owner across Sales, Ops, and Finance
Centralise dispute ownership; enforce evidence requirement before closure
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AR Cash ApplicationO2C
Human-in-the-Loop
Supervised Agent
Manual matching logic held by collectors, not encoded in rules
Document matching rules, edge cases, and deputy collector coverage
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Close / ReconciliationR2R
No AI
Human-in-the-Loop
No close runbook; all decision logic is held by one individual
Document runbook; build independent review and deputy coverage
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Balance Sheet GovernanceR2R
No AI
Human-in-the-Loop
No account ownership register; evidence outside system of record
Formalise ownership register; enforce system-of-record evidence policy
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P&L GovernanceR2R
Human-in-the-Loop
Supervised Agent
Forecast assumptions and variance ownership are not version-controlled
Assign entity variance owners; implement forecast assumption log
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Cash Flow GovernanceR2R
No AI
Human-in-the-Loop
Forecast assumption log does not exist; treasury has no deputy
Establish assumption log with version control; designate Treasury deputy
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Reporting GovernanceR2R
Human-in-the-Loop
Supervised Agent
No authoritative KPI register; metric lineage is undocumented
Build KPI definition register; document metric lineage with change control
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Current Licence reflects today's Agent Operating Licence verdict. Target Licence reflects the next achievable autonomy band given the stated blocking constraint and remediation path. Click any row to open the process detail panel, or open the full scenario report for complete governance findings and Agent Operating Licence.