Human in the loop
A person reviews or approves a defined output or action before it progresses.
TECHNICAL PAGES
Human Oversight & Controls
AI agents do not imply the removal of people. They change how work is divided, reviewed and escalated.
Human on the loop
A person supervises an operating process, monitors exceptions and can intervene when appropriate.
Human responsibility
Professional judgement, authority, accountability, relationships and ethical decisions remain with people.
Delegate work, not accountability.
AI can prepare, organise, check, summarise, route and support. People remain important for verification, approval, ambiguous or sensitive exceptions, relationship management and decisions that carry professional responsibility.
AI should perform work that is appropriately delegated to it; people should remain responsible where judgement, authority, accountability or relationships require them. This is the same principle behind Governance & Human Review.
PRACTICAL LENS
What this means for your firm
The firm must deliberately decide which work can be delegated and where judgement, verification, approval and professional accountability remain human. Those decisions affect staff roles, training, escalation design and how leaders monitor the operating model.
PRACTICAL LENS
What this means for services to your clients
A client service should make clear what AI does, what the accounting firm remains responsible for and where client approval or action is required. This clarity protects the client relationship and prevents an AI-enabled service from being mistaken for autonomous professional advice.