VERA-8B Model Flags Audit Risks from SEC Filings Before Enforcement

Researchers propose LEDGER framework to audit LLM agent workflows

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

LEDGER introduces claim-to-evidence trace graphs to make LLM agent outputs auditable, addressing the challenge of verifying correctness in autonomous workflows that execute code, edit files, and ge...

LLMs lower audit standards when primed with repair context, study finds

HQ arXiv: AI + Accounting arXiv · 15d ago · 1 min read

Research on ProcessBench traces reveals LLMs soften audit verification thresholds by 2.8–11.5 percentage points when prior repair episodes are in context, reducing false alarms across 15 model vari...

Large Language Models Automate IT Audit Control Evaluation

HQ arXiv: AI + Accounting arXiv · 24d ago · 1 min read

IntelliAudit uses retrieval-grounded multi-agent LLMs to automate IT audit evidence evaluation by synthesizing heterogeneous organizational data across policies and records—addressing the semantic ...

Framework enables LLM agents to evolve audit skills while maintaining compliance

HQ arXiv: AI + Accounting arXiv · 29d ago · 1 min read

FRAMES framework helps LLM agents improve at policy-bound tasks like document auditing by evolving skills from existing assets while preserving auditability and rule consistency—addressing the chal...

Harness Engineering Enables Auditable Enterprise LLM Agents

HQ arXiv: AI + Accounting arXiv · 1mo ago · 1 min read

Researchers propose harness-engineering framework that transforms prototype LLM applications into traceable, auditable agent architectures with deterministic behavior, source boundaries, and reprod...