LLMs fail as automated auditors when document contamination scales, study finds

SerenAI system generates verifiable audit predictions via state-transition mo...

HQ arXiv: AI + Accounting arXiv · 5d ago · 1 min read

Researchers propose SerenAI, an LLM-based state-transition system that outputs auditable, verifiable predictions instead of unconstrained text—addressing the need for traceable AI in legal, financi...

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

HQ arXiv: AI + Accounting arXiv · 14d ago · 1 min read

New 8B-parameter LLM VERA-8B identifies audit risks in SEC filings with evidence-grounded reasoning, addressing the gap between general financial language models and audit-specific requirements for...

Researchers propose LEDGER framework to audit LLM agent workflows

HQ arXiv: AI + Accounting arXiv · 24d 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 · 26d 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 · 1mo 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 ...