AI in accounting: which decisions can be automated and which should be approved by a person

Artificial intelligence can today read an invoice, match a transfer and propose a ledger account. So the question is not whether to automate it, but who gets the decision and when. We use the split below in Zaksio, and it is useful in any accounting system.

Three levels of autonomy

• Suggestion: the system shows a proposal with reasoning and confidence, and a person approves or rejects it. This is the default level.
• Draft: the system prepares a ready document (for example a return for signing) but sends or posts nothing without a click.
• Independent execution: the system acts on its own and notifies, but only for low-risk actions, up to a set limit and after a conscious decision by the company owner.

What can be left to automation

• Recognizing and describing a document: reading invoice fields, checking tax ID and totals, detecting a duplicate.
• Payment matching when the invoice number and the amount agree to the cent.
• Reminders about deadlines and missing documents.
• Recurring postings that the customer has already confirmed many times in the same way.

What a person should always approve

• Actions after which a document reaches a public authority: returns, JPK files, applications.
• Payroll, contributions and taxes: every amount should come from tested code, and the result is approved by an HR specialist or accountant.
• Changes concerning security and access to data.
• Advisory recommendations, such as changing the form of taxation: they require evidence from company data and review by a qualified person.

The principle that ties it together

Autonomy should grow with experience, not by assumption. A good system records the reason for every rejected proposal and learns from it, measures the share of approvals without changes, and lets you withdraw autonomy with a single switch. In Zaksio, the highest-risk actions (money, taxes, HR, security) have a human approval requirement fixed permanently that no setting can turn off.