The expense report has survived every wave of enterprise software modernization. But the expense report, with its chased receipts, manual GL codes and after-the-fact policy reviews, remained stubbornly human. AI Catches What Auditors Sample-Check and MissA Ramp article argues that the defining difference between AI agents and earlier automation tools is context. Ramp is building on this through its Visa partnership, issuing scoped virtual cards that external AI agents can use within policy guardrails. The survey’s main point is that AI adoption in expense management is not being driven by IT or transformation initiatives.