Make AI Show Its Work

A clean summary can make a messy set of records feel settled. That is exactly when a reviewer needs to slow down. The useful question is whether each important statement can be traced back to something that supports it.

For accounting work, ask for an evidence trail alongside the summary. You should be able to find the source, understand what it says, and see where interpretation begins.

Start with a source you can find

Use sanitized records or material approved for the tool. Give each input a recognizable name and version. Ask the draft to identify the document, worksheet, row, or page behind a material claim. A reference to “the financials” leaves too much work for the next person.

Keep the original records available with the draft. A citation is a place to look, not proof by itself. Open it and confirm that the stated amount, period, and comparison actually appear there. Note missing records explicitly, too. An omitted source can matter as much as an incorrect calculation.

Separate three kinds of statements

Use three labels: fact, assumption, and question. A fact describes what a source establishes. An assumption fills a gap for purposes of the draft. A question identifies something that still needs an answer.

This distinction matters when a summary moves from describing a change to explaining it. The records may show a difference without establishing its cause. Keep that uncertainty visible instead of smoothing it into a confident sentence.

Keep the example honest

Illustrative example, not a client case: a fictional report shows sales of $42,000 for one month and $35,000 for the comparison month. A draft says, “Sales increased 20% because customer demand improved.”

Fact: the listed sales increased by $7,000, or 20%. Source: the two specified monthly totals. Assumption: customer demand explains the increase. Question: could timing, pricing, or a single transaction explain some of the difference? The calculation and the explanation need separate review.

Check a sample, then follow the concern

Compare selected claims directly with the originals. Include a total, an unusual item, and a statement that could affect a decision. Recalculate the arithmetic and check that the periods are comparable.

A clean sample does not establish that every statement is correct. If a reference fails or a claim overreaches, expand the review. Leave unresolved questions attached to the draft so the person approving the work can see them.