This principle prevents a common category error. A model that says it will respect a mandate has not yet respected the mandate. A model that produces a prudent explanation has not yet produced an admissible order. A model that refuses a risky request in a benchmark has not thereby proved that a future tool call cannot violate an entitlement or capital limit. The audit object is the action process together with the evidence and controls surrounding it, not the rhetorical quality of the model’s answer.

— Source: Large Language Models in Finance (Miquel Noguer i Alonso)