Accounting glossary

What is AI agent?

Software that does not just answer questions but takes actions toward a goal — drafting documents, proposing changes, executing tasks. The responsible version is governed: it proposes, a human approves, everything is audited and reversible. The ungoverned version is a liability with a chat window.

Example

An AI agent asked to reorder stock does not merely suggest quantities — it drafts the purchase orders, grouped by supplier with pack-rounded quantities, ready for a person to approve.

The distinction from a chatbot is the action. That is also why approval, audit and an undo path matter far more here than they do for a tool that only answers questions.

In SeroBooks

Maya is a governed AI agent: propose → approve → execute, with caps, audit trail and undo. Maya safety

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