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
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
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
arXiv:2607. 26512v1 Announce Type: new Abstract: AI agents can draft claims faster than authors can check whether the cited or retrieved evidence supports them.
By Gengyu Chen, Yongjie Yu, Weiling Wang
arXiv:2608. 16763v1 Announce Type: new Abstract: Financial document validation in production, such as payroll auditing, tax compliance, and loan underwriting, demands exceptional accuracy, consistency, and reproducibility under strict enterprise constraints.
By Ruoqi Shu, Xuhui Wang, Isaac Wang, Yanming Mai, Bo Wan
arXiv:2607. 17797v1 Announce Type: new Abstract: Financial statements (FS) such as Balance Sheet (BS), Income Statement (IS) and Cash-flow Statement (CS) summarize the annual financial performance of a company.
By Kshitij Madhav Jadhav, Sushodhan Vaishampayan, Manoj Apte, Sachin Pawar, Nitin Ramrakhiyani, Girish Keshav Palshikar
arXiv:2606. 03128v1 Announce Type: cross Abstract: Smart contracts face critical security challenges that require thorough auditing in decentralized web services.
By Bagus Rakadyanto Oktavianto Putra, Muhamad Risqi Utama Saputra, Widyawan, Guntur Dharma Putra
arXiv:2608. 12342v1 Announce Type: cross Abstract: Ensuring the accuracy of financial documents is critical for economic analysis, regulatory compliance, and corporate decision-making.
By Ying He, Zhouhong Gu, Zhecheng Hu, Yubo Zhou, Hao Shen, Jiaqing Liang, Zhaoqian Dai, Shuguang Ma, Fei Yu, Yanghua Xiao, Zhixu Li