AR / cash application · Order-to-Cash
Human perimeter
Where humans must stay in the loop — automation boundaries and institutional risk
HUMAN PERIMETER — AR / CASH APPLICATION
Safe to automate nowLow risk
Auto-matching of clean payments, remittance request emails, dunning at defined intervals.
Checkpoint requiredShared control
Short-pay decisions, credit hold triggers, customer escalations, write-off recommendations.
Never automate yetHuman accountability
Legal escalation, credit limit changes, debt write-off above threshold.
INSTITUTIONAL RISK
Customer payment behaviour knowledge
Individual collectors know which customers pay late, partially, or without remittance — not documented.
Escalation threshold ambiguity
No written criteria for when to escalate — creates inconsistency across the team.
Investigation effort invisible
Time spent on manual matching and customer contact not captured or measured.
GOVERNANCE IMPLICATION
Knowledge held in individuals creates operational fragility. Before expanding automation, this workflow requires documented decision logic, structured escalation rules, and system-captured approval rationale.