In Hora's configuration, the "owner" field says: Rafael, outsourced IT. He maintains the tool, but he is not accountable for the discount Hora gave or the order she closed. In this lesson you build the operation's responsibility matrix, action by action, with a rule accounting has used for decades: whoever enters it does not approve it.
1Why the agent does the work but is never the one accountable
2The rule "whoever enters it does not approve it" applied to agents
3One accountable person per row, with a backup
4Who is accountable for changes to the agent itself
Goal: name, action by action, who does it, who is accountable, who is consulted, and who is informed, without the person who enters an action approving it themselves.
01 · The responsibility matrix
For each action in the operation, four roles and a backup. Click each one.
Click each block in the diagram to see what it does.
This is the RACI matrix (responsible, accountable, consulted, informed) with one extra column, the backup. Horizonte Distribuidora: fictional study company.
02 · Four rules of the matrix
They solve two problems from the lab: the agent with IT as the accountable party, and the AI tools with no owner (F12).
1. The agent does, the person is accountable
An agent is not accountable for anything: it doesn't sign, isn't held to account, and doesn't change its behavior because it got scolded. Every row where it does the work needs a person in the "accountable" column, by name.
IT maintains the tool, but isn't accountable for the commercial outcome. Rafael knows whether Hora is up and running; the one who knows whether the discount was a good one is Patrícia.
At HorizonteThe "owner: Rafael" field in the configuration becomes two rows: "keep Hora running" (Rafael is accountable) and "sell over WhatsApp" (Patrícia is accountable, Hora does).
2. Whoever enters it does not approve it
In accounting, whoever enters it does not approve it, and the agent never files or pays. In law, the agent reads, counts, prepares and summarizes; the lawyer decides, signs and files. In the clinic, patient data stays out of reach and the limit is decided before the agent is switched on.
The rule is the same in all three: whoever does the action is not the one who approves it. It applies to the agent and it applies to people.
At HorizonteHora prepares the 8% discount; Patrícia approves. Patrícia prepares a 12% discount for a large customer; the one who approves is Carlos, not her.
3. One name per row, and the backup
If two people are accountable for one row, no one is. Write one name. If the honest answer is "it depends", the row is too big: split it into two actions.
Then look at the whole column: if the same name shows up in almost every row, the operation has a bottleneck. Give each row a backup and check that they know they are the backup.
At HorizontePatrícia is accountable for 8 of the 12 rows. Juliana is the backup on approvals up to R$ 5 mil; above that, the backup is Carlos.
4. Changing the agent has an owner too
Changing the prompt, the model, a tool or a limit changes the agent's behavior the way training changes a person's. That action goes in the matrix too: who proposes, who applies, who approves. Whoever proposes and whoever applies do not approve their own change.
McKinsey calls this framing "accountability by design" (responsibility designed in from the start) in its 2025 and 2026 writing on the agentic organization. It's a consulting view, not a measured study.
At HorizonteChange at Hora: Patrícia proposes, Rafael applies, Carlos approves. The email assistant, switched on with a "go ahead" on WhatsApp, goes back to this line.
03 · Template to copy: responsibility matrix
One row per action, not per agent. The next tab shows Horizonte's filled in.
Responsibility matrix (RACI + backup)
RESPONSIBILITY MATRIX · process: <from where to where> · version <1.0> · <date>
Process owner: <name and role> · review: <at every change of agent, person or policy>
| Action (verb + object) | Does (R) | Accountable (A) - one name | Consulted (C) | Informed (I) | Backup for A | Approval? (yes/no, on what) |
|---|---|---|---|---|---|---|
| <answer a catalog question> | <agent> | <name> | - | <who takes over> | <name> | no |
| <create an order up to R$ X> | <agent> | <name> | - | <inventory> | <name> | no, within the limit |
| <discount between a% and b%> | <agent prepares> | <name> | - | <owner> | <name> | yes, the exact discount |
| <decision above the authority limit> | <person prepares> | <another person> | <...> | <...> | <name> | yes |
| <keep the agent running> | <IT> | <IT> | <process owner> | <...> | <name> | no |
| <change prompt, model, tool or limit> | <who applies it> | <who approves it> | <who uses it> | <team> | <name> | yes, the exact change |
| <pause the agent> | <name> | <name> | - | <who takes over the work> | <name> | no |
RULES
1. One name per row in the Accountable column. Never an agent. IT only on technical rows.
2. On a row with approval, whoever does it is not whoever is accountable.
3. Every AI tool in use in the area has a row (including the ones IT doesn't know about).
4. Same name on more than half the rows: review backups and workload.
Quick matrix test (6 questions)
MATRIX TEST · answer yes or no for each question
[ ] 1. Does every row have exactly one name under Accountable?
[ ] 2. Does no agent appear under Accountable?
[ ] 3. On every row with approval, is the doer different from whoever is accountable?
[ ] 4. Does IT only answer for technical rows (keeping it running, credentials)?
[ ] 5. Does every row have a backup, and does the backup know it?
[ ] 6. Is there a row for changing the agent, with a different proposer, applier and approver?
One "no" = the row goes back to the process owner, with a deadline.
Prompt · find the conflict in the matrix
You are an internal controls auditor. Below is the responsibility
matrix for an operation with AI agents. Do not rewrite the matrix
and do not decide for me. Point out:
1. Rows where the same person (or the same agent) does the work and approves it.
2. Rows without a single named person accountable, or with an agent
or IT accountable for a business result.
3. Actions an agent can perform, judging by the description of its
tools, that have no row.
4. People who are accountable for so many rows that they become a bottleneck.
For each point, cite the row and say why it is a risk.
Matrix:
"""<paste>"""
Agent tools:
"""<paste the list of what each tool allows>"""
Simulation: illustrative example
Order via WhatsApp → billing · matrix v1.0 · Horizonte, fictional study company
Action
Does
Accountable
C / I
Backup
Answer catalog and delivery questions
Hora
Patrícia
I: Juliana (takes over if called)
Juliana
Create an order up to R$ 5 thousand
Hora
Patrícia
I: inventory
Juliana
Discount of 5% to 10%
Hora prepares
Patrícia approves
I: Carlos (weekly summary)
Juliana
Order above R$ 5 thousand
Hora prepares
Patrícia approves
I: finance
Carlos
Discount above 10%
Patrícia prepares
Carlos approves
C: finance
-
Register a new customer
Juliana
Patrícia
C: finance (CNPJ)
Carlos
Reply to email at comercial@
assistant prepares
Patrícia approves
I: Juliana
Juliana
6 p.m. customer service summary
summary
Juliana
C: Rafael (vendor)
Patrícia
Keep Hora and the assistant running
Rafael
Rafael
C: Patrícia
-
Change Hora's prompt, model, tool or limit
Patrícia proposes, Rafael applies
Carlos approves
C: Juliana
-
Pause Hora
Patrícia or Rafael
Patrícia
I: Juliana takes over, Carlos
Carlos
New AI tool in the area
whoever asked
Patrícia
C: Rafael · I: inventory
Carlos
Patrícia is accountable for 8 of the 12 rows: the backups are written down and notified.
A row per agent. "Hora: Patrícia" hides that Hora does things with very different levels of risk. One row per action.
Agent as the accountable one. "Accountable: Hora" means nothing when it goes wrong.
Whoever enters it approves it. Patrícia prepares and approves her own 12% discount: the row fails test 3.
Forgotten tool. The tools from the lab's internal research (email extension, meeting recorder, personal chatbot) have no row: nobody answers for them.
Backup who doesn't know. Writing the name isn't enough; tell the person and state their limit.
04 · Practice
Horizonte's matrix is the training; the one for your process is the one that counts.
1 · Horizonte's matrix
30 min
Without looking at the example tab, open Hora's configuration, the email assistant's and the lab inventory. List the actions of the three agents (Hora, email assistant, customer service summary) and of the people in the order process. Build the matrix with the template, run the 6-question test, and only then compare with the tab.
Done when: the matrix has at least 10 rows covering the 3 agents; each row has a single name under Accountable; no agent and not Rafael is accountable for a commercial result; no row with approval has the same name under Does and Accountable; there is a row for changing Hora; and the 6-question test came out 6 "yes".
2 · The matrix for your process
40 min
Build the matrix for one of your processes where an agent (or an AI tool) already works. Ask the team which AI tools each person uses in this process and give each one a row. Run the conflict prompt and decide on each point. Show the matrix to the backups.
Done when: the matrix is saved with all the process actions and all the AI tools the team mentioned; the 6-question test comes out 6 "yes"; and each backup confirmed in writing (message or email) that they know they are a backup.
5 questions. The explanation appears after your attempt.
Question 1 of 5
Hora's configuration says "accountable: Rafael (outsourced IT)". What is wrong?
Correct
These are two different rows: keeping it running (Rafael) and selling (Patrícia). When a discount goes out wrong, the one who answers is whoever knows the commercial policy. Two names together don't solve it: nobody answers.
Not this one
These are two different rows: keeping it running (Rafael) and selling (Patrícia). When a discount goes out wrong, the one who answers is whoever knows the commercial policy. Two names together don't solve it: nobody answers.Review: Four rules of the matrix
Question 2 of 5
Patrícia prepares a 12% discount for a large customer. Who approves it?
Correct
The rule applies to people too. Patrícia approves what Hora prepares up to 10%; what she prepares herself above that goes to someone else.
Not this one
The rule applies to people too. Patrícia approves what Hora prepares up to 10%; what she prepares herself above that goes to someone else.Review: Four rules of the matrix
Question 3 of 5
A matrix row says "Accountable: Patrícia and Juliana". What should you do?
Correct
Shared responsibility becomes nobody's responsibility. One name under Accountable; the other becomes the backup, with the limit written down.
Not this one
Shared responsibility becomes nobody's responsibility. One name under Accountable; the other becomes the backup, with the limit written down.Review: Four rules of the matrix
Question 4 of 5
Rafael swaps Hora's model for a cheaper one and confirms himself that it turned out fine. What does the matrix say?
Correct
Switching models changes how the agent behaves. At Horizonte, the change is approved by Carlos after it is tested; Rafael applies it and is consulted.
Not this one
Switching models changes how the agent behaves. At Horizonte, the change is approved by Carlos after it is tested; Rafael applies it and is consulted.Review: Four rules of the matrix
Question 5 of 5
In the internal survey, a salesperson pastes the customer spreadsheet into a free chatbot on their personal account. What goes into the matrix?
Correct
This is shadow AI (F12). A tool in use in the process without a line is a tool without an owner. The decision about the data that passes through it is in G4 and in Profissional 2030 Base.
Not this one
This is shadow AI (F12). A tool in use in the process without a line is a tool without an owner. The decision about the data that passes through it is in G4 and in Profissional 2030 Base.Review: Template to copy: responsibility matrix
Quiz complete
You got {a} of {n} right. Get them all right and the lesson is marked as complete.
Choose an answer. The explanation appears after you try.
06 · Summary
By actionOne line per action, with does, accountable, consulted, informed and backup.
A person is accountableThe agent does; a person from the business is always accountable, by name.
Whoever enters it does not approve itIt applies to the agent and to people, just like in accounting.
A change has an ownerWhoever proposes and whoever applies a change to the agent do not approve it.
