Why the checks should be done by an agent

A reconciliation is the same for every client, every month. People are bad at things that are the same every time.

Hans Christian Thjømøe

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Routine control is the area where AI agents are least controversial: the rules are known, the data exists, and the result has to be documented anyway. For a firm with a hundred clients that is a hundred nearly identical jobs every month.

What the agent should not do is decide what the exception means for the client. That is where professional judgement lives, and where the accountant's time should go. Kogniflow is built around exactly that line.

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