P&L Governance · Record-to-Report
Human perimeter
Where humans must stay in the loop — automation boundaries and institutional risk
HUMAN PERIMETER — P&L GOVERNANCE
Safe to automate nowLow risk
—
Checkpoint requiredShared control
—
Never automate yetHuman accountability
—
INSTITUTIONAL RISK
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.