Business case

Proof of Value

What a Rogers proof of value would set out to prove, how success would be measured, and the governance gates that must be satisfied first.

Production gates

Illustrative demo metric

Gates satisfied in demo

Illustrative demo metric

Gates in progress

Illustrative demo metric

Gates not started

Illustrative demo metric

Current state

Workshop-based estimates requiring validation.

Approximately 1,300 upload activities annually
Approximately 300 to 400 repetitive upload activities
Approximately 2 to 3 minutes per upload
Manual Oracle interaction through the Excel Add-In
Validation issues discovered late, at submission time
Controller effort spent on upload mechanics before review

Future state

What the Journal Entry Operations Agent is intended to change.

Automated upload preparation
Earlier validation detection
Reduced Oracle upload failures
Improved submission quality
Reduced Controller operational effort
Controllers focused on review and approval
SharePoint remains the journal-entry intake system of record

What a proof of value would prove

Narrow, testable claims rather than broad promises.

The agent can perform the operational upload workflow end to end without deciding anything financial.
Deterministic Oracle validation reliably blocks structurally or financially invalid packages.
Validation issues can be detected at intake instead of at submission time.
Controller review, governance, approval and judgment remain mandatory and unchanged.
Every material action is attributable, explainable and auditable.
Security boundaries hold under adversarial conditions.

How it would be run

A bounded pilot with named owners and a fixed measurement window.

One business unit and one journal category for a single close cycle.
Baselines captured before the pilot starts, agreed with Finance Controls.
Shadow mode first: agents prepare and explain, humans continue the existing process.
Assisted mode second: agent output becomes the working draft with full control enforcement.
Simulated Oracle submission only until interface design approval is obtained.
Weekly review with Finance, Security, Privacy and Internal Audit.

Finance scorecard

Measures that Finance would own.

Measure	Definition	Status
Upload failures detected before submission	Count of template defects caught in preparation	Demonstrated with synthetic data
First-pass upload success rate	Percentage of templates accepted on first simulated submission	Requires Rogers baseline
Preparation effort per journal	Analyst minutes from preparation to approval-ready	Requires Rogers baseline
Exception detection rate	Accounting exceptions surfaced before approval	Demonstrated with synthetic data
Rework cycles per journal	Number of correction loops before approval	Requires Rogers baseline
Approval cycle time	Time from routing to decision	Requires Rogers baseline
Evidence completeness	Percentage of approved journals with a complete evidence chain	Demonstrated with synthetic data
Explainability coverage	Percentage of material actions with a recorded reason	Demonstrated with synthetic data

Security scorecard

Measures that Security and Internal Audit would own.

Measure	Definition	Status
Denied unauthorized actions	Agent and human actions refused by control	Demonstrated with synthetic data
Self-approval attempts blocked	Segregation of duties enforcement	Demonstrated with synthetic data
Prompt-injection attempts contained	Untrusted content treated as data	Simulated
Restricted export attempts blocked	Data loss prevention effectiveness	Simulated
Audit completeness	Material actions with an immutable record	Demonstrated with synthetic data
Mean time to contain an agent incident	Detection to agent suspension	Requires Rogers validation

Production gates

Every gate must be satisfied and evidenced before any production use. Statuses here reflect the demonstration only.

#	Gate	Accountable function	Status	Note
1	Business process approved	Finance Controls	Passed	Synthetic evidence captured in the demo.
2	Business owner assigned	Finance Controls	Passed	Synthetic evidence captured in the demo.
3	Data owner assigned	Finance Controls	In progress	Requires Rogers validation before completion.
4	Agent owners assigned	Finance Controls	Passed	Synthetic evidence captured in the demo.
5	Security classification	Privacy and Security	Passed	Synthetic evidence captured in the demo.
6	Data classification	Privacy and Security	Passed	Synthetic evidence captured in the demo.
7	Privacy assessment	Privacy and Security	In progress	Requires Rogers validation before completion.
8	Threat model	Privacy and Security	In progress	Requires Rogers validation before completion.
9	Architecture review	Enterprise Architecture	In progress	Requires Rogers validation before completion.
10	Identity approval	Enterprise Architecture	Not started	Not started. Requires Rogers decision.
11	Network approval	Enterprise Architecture	Not started	Not started. Requires Rogers decision.
12	Oracle design approval	Enterprise Architecture	Not started	Not started. Requires Rogers decision.
13	Segregation testing	Enterprise Architecture	Passed	Synthetic evidence captured in the demo.
14	Deterministic-control validation	Cyber Security	In progress	Requires Rogers validation before completion.
15	Agent evaluation	Cyber Security	In progress	Requires Rogers validation before completion.
16	Prompt-injection testing	Cyber Security	Passed	Synthetic evidence captured in the demo.
17	DLP testing	Cyber Security	In progress	Requires Rogers validation before completion.
18	Audit testing	Cyber Security	Passed	Synthetic evidence captured in the demo.
19	Resilience testing	Cyber Security	In progress	Requires Rogers validation before completion.
20	Incident procedure	Cyber Security	Not started	Not started. Requires Rogers decision.
21	Continuity procedure	Finance Technology	Not started	Not started. Requires Rogers decision.
22	Retention approval	Finance Technology	Not started	Not started. Requires Rogers decision.
23	Vulnerability disposition	Finance Technology	Not started	Not started. Requires Rogers decision.
24	Exceptions approved	Finance Technology	Not started	Not started. Requires Rogers decision.
25	Finance Controls approval	Finance Technology	Not started	Not started. Requires Rogers decision.
26	Security approval	Finance Technology	Not started	Not started. Requires Rogers decision.
27	Privacy approval	Finance Technology	Not started	Not started. Requires Rogers decision.
28	Production support assigned	Finance Technology	Not started	Not started. Requires Rogers decision.

No benefit figure in this prototype should be quoted externally. Every measure requires a validated Rogers baseline before it becomes a business case.