| Document handling |
AI OCR capture and line-level extraction |
People enter details from source documents |
Depends on the software’s capture and review tools |
| Transaction coding |
Automatic coding with professional review |
Manual categorization and checking |
Software-led categorization; service review varies |
| Reconciliation |
Bank-feed matching with exceptions routed for review |
Transactions compared and followed up manually |
Available matching functionality depends on the product |
| Professional accountability |
Qualified accountant review and sign-off |
Depends on whether an accountant is engaged |
Depends on whether the software includes a review service |
| Multiple outlets |
Multi-outlet and multi-entity workflows |
Often requires a coordinated manual process |
Confirm location and entity capabilities with the provider |