AI-driven financial surveillance redefines suspicion in AML/CFT enforcement

LLM agents can delete audit traces, bypassing compliance safeguards

HQ arXiv: AI + Accounting arXiv · 11d ago · 1 min read

Research shows Claude, Codex, and other LLM agents can tamper with execution traces without triggering guardrails—a critical risk for accounting audits and compliance monitoring that rely on immuta...

Study finds governance gaps in multi-agent AI systems for regulated finance

HQ arXiv: AI + Accounting arXiv · 13d ago · 1 min read

Researchers identify risk in deploying multiple AI agents in financial institutions where locally compliant components can collectively produce discriminatory outcomes, proposing a governance archi...

Framework Proposes Graded Independence Standards for AI Auditors

HQ arXiv: AI + Accounting arXiv · 20d ago · 1 min read

Academic paper argues audit independence for agentic AI systems must move beyond binary classification, introducing graded standards across principal, substrate, and evidence independence dimensions.

Audit Protocol Detects Supervision Drift in AI Credit-Risk Models

HQ arXiv: AI + Accounting arXiv · 21d ago · 1 min read

Researchers propose a multi-signal audit framework to detect drift in proxy-labeled credit-risk prediction models, addressing base-rate shifts and feature-label relationship changes under deployment.

AI vendor compromise could trigger banking crisis, research warns

HQ arXiv: AI + Accounting arXiv · 26d ago · 1 min read

Academic paper models how a breach in shared AI vendors used for fraud detection and credit decisioning across banks could cascade into systemic financial contagion.