AI adoption in public sector ERP is a Fiduciary and Statutory Risk decision, not a technical one. The **Automation Paradox** demands disciplined oversight. AI must be a **governance guardrail**, shifting from audit "sampling" to **Continuous, Exhaustive Assurance** with 100% data coverage. A governance framework covering Accountability, Data Integrity, and Model Drift is essential to avoid accumulating unmanaged statutory risk.