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Research into two-party agentic delivery

Hidden Human Work Papers

Retained review, repair, rework, escalation, and other work concealed by automation claims.

Phil Hatch / AkholiExplore the full study →
Title page: Manual Alterations in Agentic Outsourcing — What Bank Boards Must Audit Now. Phil Hatch, Akholi, October 23, 2026.

AAO-122 / Assurance and Audit

Manual Alterations in Agentic Outsourcing

100% of sampled engagements had reported manual alteration: 150 of 150. Under 1.3% of pooled disclosure answers reported discussion with the bank: 13 of 1,004 answers. Boards should independently reconstruct the service, its human contribution, and the account the bank received.

Buy-side Boards and Executives · Buy-side Delivery and Vendor Managers
Banking · Financial Services · 10 pages
Title page: Measuring ROI in Agentic Outsourcing — Functional Baselines, Full Costs, and Recovered Value. Phil Hatch, Akholi, October 23, 2026.

AAO-125 / Economics and Value

Measuring ROI in Agentic Outsourcing

Measure the outsourced function before and after transition on a comparable price-and-performance basis. Establish full buyer cost and captured benefits, account for the investment, and repair the delivery constraints that consume value. A cheaper agent task or released capacity alone does not establish ROI.

Buy-side Boards and Executives · Buy-side Delivery and Vendor Managers · Service Providers
Cross-industry · 9 pages

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