LEDGER is a tracing and review system for large language model agents that constructs layered trace graphs from observed sessions. It groups raw trace records into Evidence Nodes and Workflow Nodes, anchors artifacts as evidence, and adds typed semantic edges linking claims to supporting actions, artifacts, and checks. The resulting traces reveal workflow decisions, artifact lineage, repair steps, validation coverage, and claim‑support paths for evidence‑centered audit.
By Daehong Kim, Haichao Miao, Shusen Liu
arXiv:2608. 07688v1 Announce Type: new Abstract: IT audits require auditors to judge whether heterogeneous organizational evidence satisfies semantic security and compliance controls.
By Allison Wilson, Sina Moradi Sabet, Diar Shakimov, Panteha Shahrivar, Mohammad Reza Bagheri, Dean Konenkamp, Mohammad A. Tayebi
arXiv:2607. 09682v1 Announce Type: new Abstract: AI systems are increasingly used to assist consequential decisions in regulated domains such as auditing, finance, and healthcare.
By Vimal Nakrani
FinRCA-Bench is a deterministic synthetic benchmark comprising 2,250 accounts‑payable‑to‑bank reconciliation cases that span 14 operational tables and include 1,500 injected failures across 15 causal categories. The benchmark hides root‑cause labels and record‑level evidence contracts from models, enabling independent evaluation of evidence retrieval versus reasoning accuracy. Experiments show that retrieval architecture dramatically influences performance, with retrieval improvements raising macro‑required‑record recall from 0.83% to 77.70% and exact 16‑class accuracy from 2.05% to 72.44%.
By Pratik Ghawate
FinRCA-Bench is a synthetic benchmark designed to evaluate evidence retrieval and reasoning in financial AI systems, specifically for accounts‑payable‑to‑bank reconciliation. It contains 2,250 cases across 14 operational tables, with 1,500 injected failures in 15 causal categories and 750 hard‑negative cases, and hides root‑cause labels and evidence contracts to isolate retrieval performance. Experiments show that retrieval architecture dramatically affects accuracy, with structured retrieval methods like Typed Provenance Graph Retrieval vastly improving macro‑recall and exact‑class accuracy compared to dense semantic retrieval or classical ML.
arXiv:2606. 19782v1 Announce Type: new Abstract: Financial chart question answering in regulated settings demands more than accuracy: practitioners must know which answers to trust before acting on them, and many institutions cannot send client data to external model providers.
By Aravind Narayanan, Shaina Raza
The paper introduces the Knowledge-Driven Analytics Framework (KDAF), an ontology‑driven approach for large language model analytics in enterprise finance that prioritizes auditability. KDAF constructs knowledge systems through six iterative stages and retrieves evidence via Context‑Aware Relevance Propagation (CARP), ensuring each fact includes its relationship type, confidence, and source lineage. Evaluation on FinanceBench shows that while retrieval improves accuracy marginally, KDAF significantly outperforms other methods in citation traceability and provenance completeness, demonstrating that auditability is the key advantage of ontology‑grounded retrieval.
By Sergiy Lunyakin
arXiv:2606. 15640v1 Announce Type: new Abstract: Audit risk assessment increasingly benefits from combining heterogeneous evidence sources, yet existing approaches typically produce point predictions without quantifying how well different evidence streams agree.
By Yuhan Wang, Manqing Wang, Yixuan Lu, Zhaoyue Peng, Shengda Lin
arXiv:2604. 19755v2 Announce Type: replace Abstract: Anti-money laundering (AML) transaction monitoring generates large volumes of alerts that must be rapidly triaged by investigators under strict audit and governance constraints.
By Dorothy Torres, Wei Cheng, Ke Hu
arXiv:2608. 13706v1 Announce Type: cross Abstract: Existing defenses against hallucination in retrieval-augmented and multi-agent pipelines remain partial: evidence is trusted despite modality disagreement, debate verifies an aggregate report rather than individual claims, and such verification occurs only after drafting, leaving inter-agent errors undetected until the final text.
By Fatema Tuj Johora Faria, Mukaffi Bin Moin, Jubayer Al Mahmud, M. F. Mridha, Md. Alam Hossain
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
FinRiskAtlas is a Chinese-language benchmark designed to evaluate large language models (LLMs) for financial risk review by focusing on decision‑aligned tasks rather than generic financial knowledge. It contains 9,742 instances across 53 task families, including 42 domain‑knowledge families and 11 downstream review operations defined by explicit evaluation contracts. The extended FinRisk‑Ask framework replays 680 pre‑action states from 104 professional trajectories, withholding future evidence during inference to assess evidence‑state control and request targeting. Results across 33 model configurations show that operation‑level evaluation yields distinct rankings and that knowledge‑based shortlisting can incur significant regret, while frequent use of the Ask branch does not necessarily improve evidence acquisition, highlighting gaps in broad financial capability scores.
By Suyang Zhong, Jingzhe Zhu, Qi Xu, Liyao Sun, Yin Wang, Qingqing Sun, Shuai Chen, Tianyi Zhang