arXiv Machine Learning

ERP Data Provisioning Financial Control Testing

arXiv:2607. 09712v1 Announce Type: new Abstract: Financial control testing increasingly depends on representative enterprise resource planning (ERP) data in quality environments, yet direct production copies expose personal, supplier, banking, and commercially sensitive records.

arXiv AI
Jun 12

Fin-RATE: A Real-world Financial Analytics and Tracking Evaluation Benchmark for LLMs on SEC Filings

arXiv:2602. 07294v4 Announce Type: replace-cross Abstract: With the increasing deployment of Large Language Models (LLMs) in the finance domain, LLMs are increasingly expected to parse complex regulatory disclosures.

By Yidong Jiang, Junrong Chen, Eftychia Makri, Jialin Chen, Peiwen Li, Ali Maatouk, Leandros Tassiulas, Eliot Brenner, Bing Xiang, Rex Ying
arXiv AI
Jul 3

Artificial Intelligence-Enabled Accounting Information Systems and Fraud Detection in Nigeria's Financial Services Sector: The Moderating Role of Natural Language Processing

arXiv:2607. 01257v1 Announce Type: cross Abstract: The rapid digitalisation of financial systems has improved operational efficiency and financial inclusion while simultaneously increasing exposure to sophisticated forms of cyber-enabled fraud and electronic financial misconduct.

By Timothy Oluwapelumi Adeyemi, Abigail Omotola Ojogbede
arXiv AI
Aug 5

ZK-SR117: A Chunked Zero-Knowledge Attestation Design for Aggregated Fair-Lending Metrics, with a Control Mapping toward Full SR 11-7 Coverage

arXiv:2608. 02664v1 Announce Type: cross Abstract: Deploying ML models in regulated decision-making (credit underwriting, fraud detection, loan approval) requires demonstrating fairness and robustness to auditors without exposing model weights or customer data.

By Mohammad Nasir Uddin, Rahnuma Tabassum Orpita, Eklachur Rahman Bhuiyan, Asaduzzaman Anik