Domain 8: Finance (593417)¶

Industry Edition: ZORBA for Professional Services

This is the ZORBA for Professional Services variant of this domain.

Funding growth and protecting the bottom line

Classification: Management Function Version: v0.1 (Draft)

Overview¶

This domain encompasses the enterprise's ability to plan, allocate, record, and report on financial resources — ensuring fiscal discipline, regulatory compliance, and the financial intelligence needed to support strategic decision-making. It spans from long-range financial planning through day-to-day transaction processing to external reporting and audit readiness. In a ZORBA-enabled enterprise, finance is a domain of high automation potential in transactional processes (accounts payable, reconciliation, reporting) while retaining strong human leadership in judgement-intensive areas such as treasury strategy, tax planning, and stakeholder communication.

ZORBA Hierarchy: Domain → Capability → Process¶

ZORBA Level    │  APQC Equivalent     │  Description
───────────────┼──────────────────────┼─────────────────────────────────────
Domain         │  Category            │  Major area of enterprise activity
Capability     │  Process Group       │  What the organisation can do
Process        │  Process             │  How work flows to deliver a capability

Capabilities & Processes¶

8.1 Plan and Analyse Financial Performance (362819)¶

Develop financial plans, budgets, and forecasts that translate strategic intent into financial targets — and provide ongoing analysis to track performance, explain variances, and inform decisions.

#	Process	ID	Agentic Profile
8.1.1	Develop annual budgets and long-range financial plans	725163	H+a — Humans lead planning; agents compile data and model scenarios
8.1.2	Prepare rolling forecasts and outlook updates	493218	h+A — Agents generate forecasts from actuals and trends; humans adjust assumptions
8.1.3	Analyse financial performance and explain variances	861347	h+A — Agents compute variances and surface drivers; humans interpret and narrate
8.1.4	Model financial scenarios and investment cases	537412	H=A — Agents build models; humans define assumptions and evaluate outcomes
8.1.5	Provide financial decision support to business leaders	284659	H+a — Humans advise; agents prepare briefings and ad hoc analysis
8.1.6	Monitor financial KPIs and early warning indicators	916743	A — Agent-executed; continuous dashboard monitoring with threshold alerts

8.2 Manage Accounting and the General Ledger (741385)¶

Maintain the enterprise's books of record — processing journal entries, managing the chart of accounts, performing reconciliations, and ensuring the general ledger accurately reflects all financial activity.

#	Process	ID	Agentic Profile
8.2.1	Maintain and govern the chart of accounts	352816	H+a — Humans own account structure; agents flag inconsistencies and suggest harmonisation
8.2.2	Process journal entries and adjustments	628491	h+A — Agents post routine entries; humans review and approve non-standard journals
8.2.3	Perform account reconciliations	174523	A — Agent-executed; automated matching with human review of exceptions
8.2.4	Manage intercompany transactions and eliminations	845362	h+A — Agents process and reconcile; humans resolve disputes and policy questions
8.2.5	Execute period-end close processes	593174	H=A — Agents orchestrate close checklists and track completion; humans manage judgements
8.2.6	Manage fixed asset accounting and depreciation	416238	h+A — Agents calculate depreciation and track assets; humans approve disposals

8.3 Process Accounts Payable and Receivable (219648)¶

Manage the enterprise's payment obligations to suppliers and the collection of amounts owed by customers — ensuring accuracy, timeliness, and optimal cash flow management.

#	Process	ID	Agentic Profile
8.3.1	Receive, validate, and code supplier invoices	374852	A — Agent-executed; automated invoice capture, matching, and coding
8.3.2	Manage payment runs and disbursements	618473	h+A — Agents schedule and execute payments; humans approve above thresholds
8.3.3	Manage supplier queries and dispute resolution	543219	H=A — Agents track disputes and compile evidence; humans negotiate resolutions
8.3.4	Generate and distribute customer invoices	892163	A — Agent-executed; automated billing based on delivery and contract data
8.3.5	Monitor receivables ageing and pursue collections	736524	h+A — Agents send reminders and escalate; humans handle sensitive or large accounts
8.3.6	Process customer payments and apply cash receipts	451837	A — Agent-executed; automated matching and application with exception routing
8.3.7	Manage credit exposure and bad debt provisions	268314	H+a — Humans set credit policy; agents monitor exposure and flag breaches

8.4 Manage Treasury and Cash Operations (485231)¶

Oversee the enterprise's cash position, liquidity, banking relationships, and financial risk exposures — ensuring sufficient funding is available and financial risks are managed within appetite.

#	Process	ID	Agentic Profile
8.4.1	Forecast cash flows and manage liquidity positions	319472	h+A — Agents generate daily/weekly cash forecasts; humans review and adjust
8.4.2	Manage banking relationships and account structures	672148	H+a — Humans own bank relationships; agents track fees and service levels
8.4.3	Execute and manage investment and borrowing activities	825314	H — Human-led; agents provide market data and scenario analysis
8.4.4	Manage foreign exchange and interest rate exposures	547831	H=A — Agents monitor exposures and model hedging; humans approve strategies
8.4.5	Perform daily cash positioning and fund transfers	193624	h+A — Agents execute routine transfers; humans approve large or unusual movements

8.5 Plan and Manage Tax Compliance (637241)¶

Ensure the enterprise meets all tax obligations accurately and on time — while proactively planning to optimise the tax position within legal and ethical boundaries.

#	Process	ID	Agentic Profile
8.5.1	Develop and maintain the enterprise tax strategy	824516	H — Human-led; requires professional judgement and regulatory interpretation
8.5.2	Calculate and prepare direct and indirect tax returns	473821	h+A — Agents compute tax positions and draft returns; humans review and submit
8.5.3	Manage transfer pricing documentation and compliance	615342	H=A — Agents maintain documentation; humans make policy decisions
8.5.4	Monitor tax legislation changes and assess impact	291438	h+A — Agents scan regulatory changes; humans assess strategic implications
8.5.5	Manage tax audits and authority inquiries	748163	H+a — Humans lead audit responses; agents compile evidence and track requests

8.6 Prepare Financial Reports and Consolidations (158473)¶

Produce accurate, timely financial reports for internal and external stakeholders — including statutory accounts, management reports, and consolidated group financial statements.

#	Process	ID	Agentic Profile
8.6.1	Prepare statutory financial statements	394217	H=A — Agents compile and format; humans review and ensure compliance
8.6.2	Perform group consolidation and eliminate intercompany balances	821546	h+A — Agents execute consolidation rules; humans resolve complex judgements
8.6.3	Produce management reporting packs and dashboards	567413	h+A — Agents generate reports from live data; humans add commentary and insight
8.6.4	Prepare regulatory and supervisory filings	243815	H=A — Agents compile data and draft filings; humans validate and submit
8.6.5	Manage external stakeholder financial communications	751673	H+a — Humans own messaging and narrative; agents prepare supporting materials
8.6.6	Manage financial data quality and master data governance	482631	h+A — Agents monitor data quality; humans resolve structural issues

8.7 Maintain Financial Controls and Support Audit (326914)¶

Design, operate, and test the internal control environment over financial reporting and transactions — ensuring the enterprise can demonstrate effective governance and withstand internal and external audit scrutiny.

#	Process	ID	Agentic Profile
8.7.1	Design and document financial controls and control frameworks	758241	H+a — Humans design controls; agents maintain control documentation
8.7.2	Execute and evidence key financial controls	413672	H=A — Agents perform automated controls and log evidence; humans execute manual controls
8.7.3	Test control effectiveness and remediate deficiencies	683594	H=A — Agents run control tests; humans evaluate results and oversee remediation
8.7.4	Support internal audit engagement and follow-up	864312	H+a — Humans liaise with auditors; agents compile evidence and track findings
8.7.5	Coordinate external audit processes and information requests	291537	H=A — Agents manage information requests and track status; humans manage the relationship
8.7.6	Manage segregation of duties and access controls	637148	h+A — Agents monitor access patterns and flag violations; humans remediate

Summary¶

Capability	ID	Process Count
8.1 Plan and Analyse Financial Performance	362819	6
8.2 Manage Accounting and the General Ledger	741385	6
8.3 Process Accounts Payable and Receivable	219648	7
8.4 Manage Treasury and Cash Operations	485231	5
8.5 Plan and Manage Tax Compliance	637241	5
8.6 Prepare Financial Reports and Consolidations	158473	6
8.7 Maintain Financial Controls and Support Audit	326914	6
Total		41 processes

Agentic Profile Legend¶

Code	Meaning
H	Human-only — agent participation not appropriate
H+a	Human-led with light agent support
H=A	Balanced human-agent collaboration
h+A	Agent-led with human oversight or approval
A	Agent-autonomous within defined boundaries