Stages by area
Find the cell in each row that sounds most like your team today. Check what you can see, not what you plan.
Each of the eight areas sits at a stage from 0 to 4. The stages match the five stages: Manual, Digitized, Automating, Agent-assisted and Agentic. Nobody requires you to reach Level 4. Your level is self-assessed. A level describes how the work is done today. It does not grade your team.
Between two stages? Pick the lower one. You can move up as soon as the next stage is true for your team.
The five stages
| Stage | Name | In one line |
|---|---|---|
| 0 | Manual | People do the work by hand, in email and spreadsheets. |
| 1 | Digitized | The work lives in a system, and people still move it along. |
| 2 | Automating | Rules handle the routine steps. People work the exceptions. |
| 3 | Agent-assisted | An agent performs the step and a person reviews it. |
| 4 | Agentic | Agents do the work and the checks. A named person owns each control and approves. |
The matrix
Each area shows our name first and the traditional name beneath it.
| Area | Stage 0: Manual | Stage 1: Digitized | Stage 2: Automating | Stage 3: Agent-assisted | Stage 4: Agentic |
|---|---|---|---|---|---|
| Spend Accounts payable | Invoices arrive by email or paper. Approvals happen by reply or signature. | Invoices are captured in one system. Approvals route there, and matching is by hand. | Invoice matching runs by rule. Staff only touch invoices that fail the match. | An agent codes invoices and flags possible duplicates. A person reviews each suggestion before posting. | Agents code invoices, match them and run the checks. A named person owns each control and approves before payment. |
| Get Paid Order to cash | Invoices are built in spreadsheets. Collectors chase from a personal list. | Invoices go out from a system. The aging report is pulled and reviewed by hand. | Reminders go out by rule. Clean payments match to invoices automatically. | An agent writes collection notes and proposes matches for unclear payments. A person approves each one. | Agents match cash and prepare reminders, with checks on each account. A named owner approves. |
| Payroll Payroll and benefits | Pay runs are built in spreadsheets. Changes arrive by email and are keyed by hand. | Payroll runs in one system. Changes are entered by hand and the journal is posted by hand. | Pay-run checks and the payroll journal run by rule. People work the items that fail a check. | Agents flag pay-run anomalies and draft the journal. A person reviews each one before it posts. | Agents prepare the pay run, flag anomalies and draft the journal, with checks on each step. A named person owns each control and approves pay. |
| The Close Month-end close | Close tasks live in email or a spreadsheet. Reconciliations are built by hand. | A shared checklist shows owners and status. Reconciliations are in a system, matched by hand. | Recurring entries post by rule. Reconciliations auto-match, and people work the unmatched items. | An agent proposes accruals and explains unusual balances. Preparers review each one before it posts. | Agents prepare entries and reconciliations and run the checks. Reviewers approve before posting. |
| Budget vs Actual Budgeting and FP&A | The budget lives in linked spreadsheets. Variance explanations are written after the books close. | Budget and actuals load into one planning tool. Variance reports are built by hand. | Actuals refresh the forecast by rule. Variance reports fill in automatically. | An agent writes first-pass variance commentary and points to likely drivers. Analysts review before leaders see it. | Agents update the forecast, run scenarios and log each change. Finance owns the assumptions and approves. |
| Cash Ops Treasury and cash | Cash position is rebuilt from bank portals in a spreadsheet. The forecast is updated when someone asks. | Bank balances arrive in one view. The forecast is kept in a spreadsheet by hand. | Balances and payment data feed a 13-week rolling forecast by rule. Working capital KPIs are tracked. | An agent proposes forecast changes and explains where the last one missed. Treasury reviews before use. | Agents update the forecast, explain why cash should move and run checks. Treasury approves every move. |
| Controls Internal controls | Controls live in people's heads or an old document. Audit evidence is gathered when asked. | Controls sit in one register with named owners. Evidence is saved by hand in folders. | Control tests run on a schedule. Evidence is collected automatically for each test. | An agent flags control exceptions and assembles the evidence. A person reviews each finding. | Agents run control tests, and every agent action is logged. A named person owns each control. |
| Reporting Financial reporting | Reports are rebuilt each period by copying numbers into spreadsheets or slides. | Standard reports run from the ledger. Commentary and board slides are put together by hand. | Report packs refresh from approved data. Numbers tie to the ledger without rework. | An agent writes first-pass commentary and answers questions about the numbers. Finance reviews before release. | Agents assemble routine packs and answer questions with sources attached. Finance approves release and owns the limits. |
What a 0, a 2 and a 4 mean in each area
- Spend. 0: invoices are keyed and approved by hand. 2: matching runs by rule and people handle the misses. 4: agents code, match and check invoices, and a person approves before payment.
- Payroll. 0: pay runs and changes are handled by hand. 2: pay-run checks and the journal run by rule. 4: agents prepare the pay run and flag anomalies, and a named person owns each control and approves pay.
- Get Paid. 0: invoices and chasing run from spreadsheets. 2: reminders and payment matching run by rule. 4: agents match cash and prepare reminders with checks, and a named owner approves.
- The Close. 0: close tasks and reconciliations are tracked and built by hand. 2: recurring entries and matching run by rule. 4: agents prepare entries and reconciliations and run the checks, and reviewers approve before posting.
- Budget vs Actual. 0: budget and variances live in spreadsheets. 2: actuals refresh the forecast and variance reports on their own. 4: agents update the forecast and run scenarios, and finance owns the assumptions and approves.
- Cash Ops. 0: cash position is rebuilt by hand from bank portals. 2: balances and payments feed a rolling forecast by rule. 4: agents update the forecast and explain why cash should move, and treasury approves every move.
- Controls. 0: controls are undocumented and evidence is gathered on request. 2: tests run on a schedule and evidence collects itself. 4: every agent action is logged and tested, and a named person owns each control.
- Reporting. 0: reports are rebuilt by hand each period. 2: report packs refresh from approved data. 4: agents assemble routine packs and answer with sources attached, and finance approves release.