Beyond LLM Wrappers: Context Engineering and the Three-Engine Architecture for Reliable Financial AI

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Financial AI systems must support decision-bearing questions involving payments, collections, cash flow, and compliance while ensuring numerical accuracy, traceability, and auditability. Large language models (LLMs) enable natural language interaction but cannot independently guarantee reproducible calculations or evidence-grounded recommendations. We present a production-grounded architecture integrating three components: a financial knowledge graph for enterprise relationships, temporal context, and provenance; a deterministic optimization engine for financial calculations and decisions; and a multi-agent LLM layer for intent interpretation, task orchestration, explanation, and claim validation. A coordination layer, termed context engineering, selects, ranks, composes, and validates query-specific context across ERP systems, tools, and tenants. Based on observations from 15 deployments over approximately 11 months, single-agent pipelines exhibited hallucination rates of about 7-9% (5-10% across query types), including invented invoices and unsupported financial claims. Graph-backed multi-agent validation reduced observed rates to below 1%, although these findings are observational rather than causal. ERP data quality and tenant-specific schemas remained major implementation challenges. Reusable mappings, graph templates, and validation policies coincided with a reduction in deployment time from roughly six to two weeks. We argue that financial context engineering extends beyond text-centric retrieval-augmented generation by requiring structured relationships, temporal validity, exact numerical evidence, access controls, and validation against source records and solver outputs. We outline research challenges in evaluation, reproducibility, privacy, context quality, and cross-tenant generalization.