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Human review in an automated workflow
Automation can remove repetitive work, but professional judgement should stay at the centre. Here is how we think about the balance.
This article is general information, not tax advice. Speak to a qualified adviser about your circumstances.
Automation is most useful when it removes repetitive effort and leaves the decisions to the people accountable for them.
Assist, don't decide
We think about automation in three layers:
- Deterministic rules that apply calculations consistently and can be versioned and traced
- Assistance that suggests, extracts or flags, always with its source visible
- Professional judgement, where a qualified person reviews and approves
Why sign-off matters
A clear sign-off step makes responsibility visible. It also gives reviewers a natural point to question anything that looks unusual, rather than discovering it later.
Transparency over magic
Any assistance should show where a suggestion came from and how confident it is. If a reviewer cannot see why a value was proposed, it should not be accepted without checking.