THE YORAITO JOURNAL

Practical thinking for the financial close.

Notes on close execution, reconciliation, controls, and the work finance teams are accountable for.

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LATEST NOTES

What we are learning while we build.

Clear, useful writing for controllers, CFOs, and the teams behind the close.

AI in finance statistics 2026: 75% of finance organizations actively use AI, but only 42% are fully assurance-ready for AI-enabled finance processes (KPMG, 1,013 finance leaders).

AI in Finance Statistics 2026: The State of Trust

AI in finance statistics for 2026 from 10 surveys: use is broad, but trust, governance and proof lag behind. Every number sourced, with sample sizes.

Jev for Accounting: Ten Places a Typed Decision Model Could Fit

Jev for Accounting: Ten Places a Typed Decision Model Could Fit

Jev has drawn attention because it returns typed decisions instead of generated prose. Here are ten accounting use cases where that distinction could matter, and where human review still belongs.

AI Journal Review Needs Governance, Not Just Automation

AI Journal Review Needs Governance, Not Just Automation

Journal review is a useful place to apply AI, but only when the workflow makes evidence, uncertainty, and approval visible.

Why Finance Teams Are Still Wary of Giving AI Control

Why Finance Teams Are Still Wary of Giving AI Control

Finance leaders do not need another argument for AI. They need a clear answer to a harder question: what happens when the system is uncertain?