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The International Standards on Auditing require auditors to collect reasonable assurance that financial statements are free of material misstatement. At the same time, a central objective of Continuous Assurance is the real-time assessment…

机器学习 · 计算机科学 2022-10-28 Marco Schreyer , Hamed Hemati , Damian Borth , Miklos A. Vasarhelyi

Decentralized Federated Learning (DFL) enables collaborative model training without a central server, but it remains vulnerable to privacy leakage because shared model updates can expose sensitive information through inversion,…

密码学与安全 · 计算机科学 2025-12-09 Fardin Jalil Piran , Zhiling Chen , Yang Zhang , Qianyu Zhou , Jiong Tang , Farhad Imani

With the growth of digital financial systems, robust security and privacy have become a concern for financial institutions. Even though traditional machine learning models have shown to be effective in fraud detections, they often…

密码学与安全 · 计算机科学 2025-10-20 Cade Houston Kennedy , Amr Hilal , Morteza Momeni

Federated learning (FL) enhances privacy by keeping user data on local devices. However, emerging attacks have demonstrated that the updates shared by users during training can reveal significant information about their data. This has…

Artificial intelligence has transformed the perspective of medical imaging, leading to a genuine technological revolution in modern computer-assisted healthcare systems. However, ubiquitously featured deep learning (DL) systems require…

图像与视频处理 · 电气工程与系统科学 2026-01-09 Dominika Ciupek , Maciej Malawski , Tomasz Pieciak

Federated Learning enables a population of clients, working with a trusted server, to collaboratively learn a shared machine learning model while keeping each client's data within its own local systems. This reduces the risk of exposing…

密码学与安全 · 计算机科学 2020-10-13 David Byrd , Antigoni Polychroniadou

The report demonstrates the benefits (in terms of improved claims loss modeling) of harnessing the value of Federated Learning (FL) to learn a single model across multiple insurance industry datasets without requiring the datasets…

机器学习 · 计算机科学 2024-02-26 Panyi Dong , Zhiyu Quan , Brandon Edwards , Shih-han Wang , Runhuan Feng , Tianyang Wang , Patrick Foley , Prashant Shah

Federated Learning (FL) offers a promising approach for training clinical AI models without centralizing sensitive patient data. However, its real-world adoption is hindered by challenges related to privacy, resource constraints, and…

Federated learning (FL) is a framework for training machine learning models in a distributed and collaborative manner. During training, a set of participating clients process their data stored locally, sharing only the model updates…

机器学习 · 计算机科学 2023-10-31 Filippo Galli , Kangsoo Jung , Sayan Biswas , Catuscia Palamidessi , Tommaso Cucinotta

Federated Learning (FL) emerged as a learning method to enable the server to train models over data distributed among various clients. These clients are protective about their data being leaked to the server, any other client, or an…

机器学习 · 计算机科学 2025-01-27 Uday Bhaskar , Varul Srivastava , Avyukta Manjunatha Vummintala , Naresh Manwani , Sujit Gujar

Anomaly detection is crucial in financial auditing, and effective detection requires large volumes of data from multiple organizations. However, journal entry data is highly sensitive, making it infeasible to share them directly across…

机器学习 · 计算机科学 2025-08-05 Sota Mashiko , Yuji Kawamata , Tomoru Nakayama , Tetsuya Sakurai , Yukihiko Okada

Private data, being larger and quality-higher than public data, can greatly improve large language models (LLM). However, due to privacy concerns, this data is often dispersed in multiple silos, making its secure utilization for LLM…

密码学与安全 · 计算机科学 2024-12-24 JiaYing Zheng , HaiNan Zhang , LingXiang Wang , WangJie Qiu , HongWei Zheng , ZhiMing Zheng

Federated learning (FL) with differential privacy (DP) provides a framework for collaborative machine learning, enabling clients to train a shared model while adhering to strict privacy constraints. The framework allows each client to have…

机器学习 · 计算机科学 2025-02-27 Shahrzad Kiani , Nupur Kulkarni , Adam Dziedzic , Stark Draper , Franziska Boenisch

One of the main goals of financial institutions (FIs) today is combating fraud and financial crime. To this end, FIs use sophisticated machine-learning models trained using data collected from their customers. The output of machine learning…

Fine-tuning large language models (LLMs) with local data is a widely adopted approach for organizations seeking to adapt LLMs to their specific domains. Given the shared characteristics in data across different organizations, the idea of…

机器学习 · 计算机科学 2025-09-26 Wenkai Guo , Xuefeng Liu , Haolin Wang , Jianwei Niu , Shaojie Tang , Jing Yuan

Federated learning (FL), as a type of distributed machine learning, is capable of significantly preserving client's private data from being shared among different parties. Nevertheless, private information can still be divulged by analyzing…

机器学习 · 计算机科学 2024-02-06 Adrien Banse , Jan Kreischer , Xavier Oliva i Jürgens

Federated Learning (FL) has emerged as a critical paradigm for enabling privacy-preserving machine learning, particularly in regulated sectors such as finance and healthcare. However, standard FL strategies often encounter significant…

密码学与安全 · 计算机科学 2025-06-02 Abhijit Talluri

Federated Learning (FL) is a machine learning technique that enables multiple entities to collaboratively learn a shared model without exchanging their local data. Over the past decade, FL systems have achieved substantial progress, scaling…

机器学习 · 计算机科学 2025-03-04 Katharine Daly , Hubert Eichner , Peter Kairouz , H. Brendan McMahan , Daniel Ramage , Zheng Xu

Federated learning (FL) is recently surging as a promising decentralized deep learning (DL) framework that enables DL-based approaches trained collaboratively across clients without sharing private data. However, in the context of the…

机器学习 · 计算机科学 2023-02-24 Van-Tuan Tran , Huy-Hieu Pham , Kok-Seng Wong

Federated Learning (FL) has emerged as a transformative paradigm in the field of distributed machine learning, enabling multiple clients such as mobile devices, edge nodes, or organizations to collaboratively train a shared global model…

机器学习 · 计算机科学 2026-03-09 Ratun Rahman
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