Finance teams are giving AI agents the ability to plan and execute work across systems, which raises the stakes for control and audit. This Gartner® report explains how to apply an oversight, controls, and evaluation framework that keeps agent work reliable and defensible under audit.

What you’ll learn

• How treating governance as a value accelerator helps finance scale AI agents safely

• How an oversight, controls, and evaluation framework keeps agent work auditable

• How to bound agent autonomy with least-privilege access and segregation of duties

• Why evaluations prove agent reliability before outputs reach systems of record

CFO Guide to Governing Agentic AI by Alex Levine & Aharon Logue, 9th March 2026

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