How manage policies and procedures are reshaped as AGI capability advances.

Read as an executable program — the work decomposed into Code, Generative, Agentic, and Human.
Manage policies and procedures sits inside a larger value-flow — 1 parent structure it composes into. The hierarchy is grounding, not the story: it tells you which aggregate exposure Manage policies and procedures inherits.
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Trigger: A regulatory update, internal accounting standard change, or periodic review schedule initiates the need for a new or revised financial policy.
Outcome: A formalized accounting policy or procedure is approved, published to relevant stakeholders, and implemented in financial operations.