๐—ง๐—ต๐—ฒ ๐—”๐—ฐ๐—ฐ๐—ถ๐—ฑ๐—ฒ๐—ป๐˜๐—ฎ๐—น ๐—–๐—™๐—ข โ€” ๐—” ๐—ก๐˜‚๐—บ๐—ฏ๐—ฒ๐—ฟ ๐—ช๐—ถ๐˜๐—ต ๐—ก๐—ผ ๐—ฆ๐—ผ๐˜‚๐—ฟ๐—ฐ๐—ฒ

โ€œ๐˜š๐˜ต๐˜ฐ๐˜ณ๐˜ช๐˜ฆ๐˜ด ๐˜ข๐˜ฏ๐˜ฅ ๐˜ญ๐˜ฆ๐˜ด๐˜ด๐˜ฐ๐˜ฏ๐˜ด ๐˜ง๐˜ณ๐˜ฐ๐˜ฎ ๐˜ข๐˜ฏ ๐˜ถ๐˜ฏ๐˜ฆ๐˜น๐˜ฑ๐˜ฆ๐˜ค๐˜ต๐˜ฆ๐˜ฅ ๐˜ซ๐˜ฐ๐˜ถ๐˜ณ๐˜ฏ๐˜ฆ๐˜บ ๐˜ช๐˜ฏ ๐˜ง๐˜ช๐˜ฏ๐˜ข๐˜ฏ๐˜ค๐˜ฆ.โ€

Last week I wrote about what happens when two systems disagree and somebody quietly decides which one wins.

๐——๐—ผ๐—ป ๐—ฉ๐—ผ๐˜€๐˜€ left a comment that named something worse. He called it the ๐—”๐—ถ๐—ง๐—ฎ๐˜… โ€” the cost of Finance scrutinizing AI-generated data it had no idea was circulating in the organization.

Heโ€™s right, and itโ€™s a harder problem than the one I wrote about.
When your billing system and your GL disagree, both numbers have lineage. Each one came from somewhere. You can trace it, argue about it, and eventually decide which source is authoritative for that element. The disagreement is at least a fair fight.

๐—”๐—ป ๐—”๐—œ-๐—ด๐—ฒ๐—ป๐—ฒ๐—ฟ๐—ฎ๐˜๐—ฒ๐—ฑ ๐—ป๐˜‚๐—บ๐—ฏ๐—ฒ๐—ฟ ๐—ต๐—ฎ๐˜€ ๐—ป๐—ผ ๐—น๐—ถ๐—ป๐—ฒ๐—ฎ๐—ด๐—ฒ ๐—ฎ๐˜ ๐—ฎ๐—น๐—น.

Someone asked a model to summarize a spreadsheet, or estimate a market size, or pull the churn rate for the deck due at four. The number that came back may be right. It may be approximately right. It may be a confident invention. There is no way to tell by looking at it โ€” because once it lands in a slide, it is formatted exactly like a number from your ERP.

Thatโ€™s the part that should worry you. Not accuracy. ๐—”๐˜๐˜๐—ฟ๐—ถ๐—ฏ๐˜‚๐˜๐—ถ๐—ผ๐—ป.

An unattributable number canโ€™t be audited, challenged, or corrected at the source, because there is no source. You only discover itโ€™s wrong after someone has already acted on it.

And it travels. By the time Finance sees the figure and asks where it came from, itโ€™s been in three decks, a board pre-read, and somebodyโ€™s commitment to a customer.

So what do you actually do?

The honest answer is that this is a disclosure problem, not a technology one. The rule is simple and nobody is enforcing it: ๐—ถ๐—ณ ๐—ฎ ๐—ป๐˜‚๐—บ๐—ฏ๐—ฒ๐—ฟ ๐—ถ๐—ป ๐—ฎ ๐—ฑ๐—ผ๐—ฐ๐˜‚๐—บ๐—ฒ๐—ป๐˜ ๐—ฐ๐—ฎ๐—บ๐—ฒ ๐—ณ๐—ฟ๐—ผ๐—บ ๐—ฎ ๐—บ๐—ผ๐—ฑ๐—ฒ๐—น, ๐˜€๐—ฎ๐˜† ๐˜€๐—ผ. One line. Source, date, who prompted it.

That isnโ€™t bureaucracy. Itโ€™s the same standard we already apply to every other number in the building.

We spent decades teaching organizations that a figure without a source is an opinion.

AI didnโ€™t change that. It just made opinions look like data.

Does anyone in your organization have to disclose when a number came from a model?

#TheAccidentalCFO #AIGovernance #FinanceLeadership #FPandA #INERSEC

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