arXiv:2606. 03031v1 Announce Type: new Abstract: Structured financial audit verification is difficult for language-model agents because correctness depends on structured evidence rather than text alone.
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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.
arXiv:2608. 07688v1 Announce Type: new Abstract: IT audits require auditors to judge whether heterogeneous organizational evidence satisfies semantic security and compliance controls.
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.
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%.
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.