AI Extraction Human Review SOP Template
Automation without defined review is a control gap. This SOP states who checks what, when, and how errors are escalated, so auditors and operators share one process.
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AI Extraction Human Review SOP Template
Human Review of Extracted Data
Acme Precision Ltd SOP FIN-0207, Revision A Effective: 2026-11-15
Purpose and scope
This procedure sets when a person must check values read by OCR or AI before they are posted or relied on.
In scope: Supplier invoices, credit notes, certificates of conformance and material test reports processed by the document capture system.
Routing rules
1. Auto-accept only when confidence is 0.95 per field, and every mandatory field present, and the document matches an open PO or lot where applicable.
2. Any document below the threshold goes to AP clerk.
3. A random sample of 5 percent of auto-accepted documents is checked each week.
4. Documents above USD 25,000 require a second reviewer regardless of confidence.
5. Any change to vendor bank details is never accepted from an extracted document. It follows the separate vendor change control procedure.
Reviewer duties
Compare each highlighted field with the source image. Correct errors in the system, never in a side file. Record the reason code for every correction. Review turnaround: Within 1 business day.
Escalation
Escalate to AP supervisor when a document looks altered, when the vendor is unknown, when totals do not reconcile, or when the same error appears more than three times in a week.
Monitoring
| Measure | Frequency | Owner | Action level |
|---|---|---|---|
| Sample error rate | Weekly | ||
| Touchless rate | Weekly | ||
| Average review minutes | Monthly | ||
| Corrections by field | Monthly |
Approval
A starting point. Align thresholds with your internal control framework and any customer or regulator rules for records and approvals.
Review the control design
Optional: a short walk-through of review thresholds, sampling and audit trail for your document flow.
Optional. The tool and every export work without this. No spam.
How to use the template
Set your confidence threshold, sampling rate, second-review limit and roles, then export to PDF or Word and put it through document control. Start with conservative values, such as a higher sample rate, and relax them only when monitored error rates stay low for several weeks. Review the SOP whenever the model, capture configuration or document mix changes.
The three layers of review
Layer one is exception review, where low-confidence or failed-validation items go to a person. Layer two is random sampling of auto-accepted items, which tests whether the confidence score can be trusted. Layer three is value-based review, where high-value items get a second pair of eyes regardless of score. Together these catch both obvious and silent errors.
Controls to pair with the SOP
Matching against ERP data, such as open PO, receipt and vendor master, catches errors that confidence cannot. Segregation of duties still applies, so the reviewer should not also approve payment. Bank detail changes are a classic fraud route and must be handled outside the extraction flow. Keep an audit trail of what the system proposed and what the reviewer changed.
Common mistakes
Setting a threshold once and never testing it is the biggest risk. Another is skipping the sample because the dashboard looks good. Reviewers who simply click accept add no control, so measure how often they make corrections.
Frequently Asked Questions
What confidence threshold should I use?
There is no universal value. Pick a threshold using your own labeled sample, so you know what error rate you accept above it. Revisit it when documents or models change, and use stricter values for amounts and identifiers.
Why sample auto-accepted documents?
Confidence scores can be miscalibrated, and layouts change over time. A random sample gives an independent estimate of the real error rate among items nobody looked at.
Do auditors accept AI extraction?
Auditors focus on controls and evidence. A documented review procedure, ERP validation, an audit trail and monitored error rates give them something to test. Check specifics with your own auditor.
Who should be the second reviewer?
Someone independent of the first reviewer and outside payment approval, such as an AP supervisor, a buyer for price checks, or a quality engineer for certificates.
Netray builds extraction agents with read-only ERP lookups, visible confidence and human approval for write-back. We can map this SOP to your system.
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