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Audit transaction testing validates accuracy and completeness of customer-facing statements against internal systems of record. Traditional manual, sample-based review of unstructured PDF statements is labor-intensive and does not scale to…

Software Engineering · Computer Science 2026-05-08 Santosh Vasudevan , Velu Natarajan

Social financial technology focuses on trust, sustainability, and social responsibility, which require advanced technologies to address complex financial tasks in the digital era. With the rapid growth in online transactions, automating…

Money laundering is the crucial mechanism utilized by criminals to inject proceeds of crime to the financial system. The primary responsibility of the detection of suspicious activity related to money laundering is with the financial…

Machine Learning · Computer Science 2020-11-18 Utku Görkem Ketenci , Tolga Kurt , Selim Önal , Cenk Erbil , Sinan Aktürkoğlu , Hande Şerban İlhan

This paper examines the integration of AI's carbon footprint into the risk management frameworks (RMFs) of the banking sector, emphasising its importance in aligning with sustainability goals and regulatory requirements. As AI becomes…

Computers and Society · Computer Science 2024-10-04 Nataliya Tkachenko

The growing integration of drones into civilian, commercial, and defense sectors introduces significant cybersecurity concerns, particularly with the increased risk of network-based intrusions targeting drone communication protocols.…

Cryptography and Security · Computer Science 2025-12-24 Md. Alamgir Hossain , Waqas Ishtiaq , Md. Samiul Islam

U.S. financial institutions deploying AI-based fraud detection face a fragmented compliance landscape spanning four regulatory frameworks -- OCC Bulletin 2011-12, SR 11-7, the CFPB AI circular, and FinCEN BSA/SAR requirements -- with no…

Machine Learning · Computer Science 2026-05-07 Mohammad Nasir Uddin

Financial forecasting increasingly uses large neural network models, but their opacity raises challenges for trust and regulatory compliance. We present several approaches to explainable and reliable AI in finance. \emph{First}, we describe…

Machine Learning · Computer Science 2025-10-31 Albi Isufaj , Pablo Mollá , Helmut Prendinger

Network attacks have been very prevalent as their rate is growing tremendously. Both organization and individuals are now concerned about their confidentiality, integrity and availability of their critical information which are often…

Machine Learning · Computer Science 2020-08-07 MohammadNoor Injadat , Fadi Salo , Ali Bou Nassif , Aleksander Essex , Abdallah Shami

This study offers an in-depth analysis of the application and implications of the National Institute of Standards and Technology's AI Risk Management Framework (NIST AI RMF) within the domain of surveillance technologies, particularly…

Computers and Society · Computer Science 2024-05-01 Nandhini Swaminathan , David Danks

Burnout is a psychological syndrome marked by emotional exhaustion, depersonalization, and reduced personal accomplishment, with a significant impact on individual well-being and organizational performance. This study proposes a machine…

Machine Learning · Computer Science 2025-10-30 Bruno W. G. Teodosio , Mário J. O. T. Lira , Pedro H. M. Araújo , Lucas R. C. Farias

This systematic literature review examines the role of machine learning in fraud detection within digital banking, synthesizing evidence from 118 peer-reviewed studies and institutional reports. Following the PRISMA guidelines, the review…

Machine Learning · Computer Science 2025-10-08 Md Zahin Hossain George , Md Khorshed Alam , Md Tarek Hasan

Enterprise financial risk analysis aims at predicting the future financial risk of enterprises. Due to its wide and significant application, enterprise financial risk analysis has always been the core research topic in the fields of Finance…

Risk Management · Quantitative Finance 2026-03-26 Huaming Du , Cancan Feng , Yuqian Lei , Chenyang Zhang , Guisong Liu , Gang Kou , Carl Yang , Yu Zhao

As Generative Artificial Intelligence is adopted across the financial services industry, a significant barrier to adoption and usage is measuring model performance. Historical machine learning metrics can oftentimes fail to generalize to…

We present a methodology for extracting structured risk factors from corporate 10-K filings while maintaining adherence to a predefined hierarchical taxonomy. Our three-stage pipeline combines LLM extraction with supporting quotes,…

Computation and Language · Computer Science 2026-01-22 Rian Dolphin , Joe Dursun , Jarrett Blankenship , Katie Adams , Quinton Pike

In recent years, the growth of Internet of Things (IoT) as an emerging technology has been unbelievable. The number of networkenabled devices in IoT domains is increasing dramatically, leading to the massive production of electronic data.…

Machine Learning · Computer Science 2020-01-29 Meysam Vakili , Mohammad Ghamsari , Masoumeh Rezaei

Small and medium-sized enterprises (SMEs) play a crucial role in driving economic growth. Monitoring their financial performance and discovering relevant covariates are essential for risk assessment, business planning, and policy…

Methodology · Statistics 2025-11-27 Huiyun Tang , Feifei Wang , Long Feng , Yang Li

In the age of digital finance, detecting fraudulent transactions and money laundering is critical for financial institutions. This paper presents a scalable and efficient solution using Big Data tools and machine learning models. We utilize…

Distributed, Parallel, and Cluster Computing · Computer Science 2025-06-04 Chen Liu , Hengyu Tang , Zhixiao Yang , Ke Zhou , Sangwhan Cha

The fast spreading adoption of machine learning (ML) by companies across industries poses significant regulatory challenges. One such challenge is scalability: how can regulatory bodies efficiently audit these ML models, ensuring that they…

Machine Learning · Computer Science 2022-06-20 Tom Yan , Chicheng Zhang

Efficient resource allocation is a key challenge in modern cloud computing. Over-provisioning leads to unnecessary costs, while under-provisioning risks performance degradation and SLA violations. This work presents an artificial…

Distributed, Parallel, and Cluster Computing · Computer Science 2025-10-08 Harshit Goyal

The stock market is a crucial component of the financial market, playing a vital role in wealth accumulation for investors, financing costs for listed companies, and the stable development of the national macroeconomy. Significant…

Trading and Market Microstructure · Quantitative Finance 2024-02-28 Jiajian Zheng , Duan Xin , Qishuo Cheng , Miao Tian , Le Yang