Agent-Driven Control of Accounting Risk and Collateral Positions
Keywords:
Agentic Financial Operations, Risk-Aware Accounting, Autonomous Collateral Management, Self-Governing Financial Systems, Closed-Loop Financial Decisioning, Decentralized Financial Governance, Agentic AI Frameworks, Autonomous Compliance Oversight, Financial Decision Loop Integrity, Self-Sovereign Finance Governance.Abstract
We outline the motivation for building self-governing financial operations that leverage agentic AI for risk-aware accounting and collateral management. Financial operations become agentic when decisions are made by self-governing systems rather than by humans, and the ongoing shift toward greater autonomy in finance raises governance issues—particularly around supervision, liability, and compliance. Building on prior work on governance frameworks for self-sovereign financial operations, we propose agentic AI as a suitable paradigm for integrating risk-aware accounting and collateral management within closed decision loops. Our research questions ask: under what conditions can accounting decisions be made agentically; when and how should the risk thresholds informing these decisions be updated; and how can collateral management be addressed in decentralized settings?
We define "agentic" through system characteristics such as autonomy, learning, decision delegation, and accountability. The related concept of agentic AI embeds these characteristics within a framework of four interrelated decision-making structures: a decision loop that defines the scope of the autonomous entity; control planes for interacting with the environment and enabling external supervision; cooperative operation with other autonomous entities and systems; and human steering of the executive function where appropriate. Auditing such systems requires assessing not only their outputs but also the integrity of the underlying decision loops. We examine three aspects of governance frameworks for self-sovereign financial operations: ethical and legal considerations; the establishment of fit-for-purpose legal frameworks for supervision, liability, and compliance; and the provision of governance architectures that support adequate oversight, reporting, and redress capabilities.
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