Manual checking of expense claims and other business expenditure is too time-consuming to be effective in spotting issues. The advent of artificial intelligence is a cause of widespread concern in the industrial world. A key issue, of course, is the effect on employment, and there are wide-ranging discussions of whether the administrative-type jobs that are likely to be lost to AI will be made up for by the creation of new roles or whether there will be large-scale unemployment. But there are other areas that businesses need to consider before launching themselves into this brave new world - as is made clear in a report, Making AI Responsible - and Effective, which was published by the international business consultancy Cognizant earlier this month. Having said that, businesses can make huge gains by applying AI to certain parts of their operations.