相关论文: Federated Continual Learning to Detect Accounting …

International audit standards require the direct assessment of a financial statement's underlying accounting journal entries. Driven by advances in artificial intelligence, deep-learning inspired audit techniques emerged to examine vast…

The ongoing 'digital transformation' fundamentally changes audit evidence's nature, recording, and volume. Nowadays, the International Standards on Auditing (ISA) requires auditors to examine vast volumes of a financial statement's…

The detection of fraud in accounting data is a long-standing challenge in financial statement audits. Nowadays, the majority of applied techniques refer to handcrafted rules derived from known fraud scenarios. While fairly successful, these…

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…

Learning to detect fraud in large-scale accounting data is one of the long-standing challenges in financial statement audits or fraud investigations. Nowadays, the majority of applied techniques refer to handcrafted rules derived from known…

International audit standards require the direct assessment of a financial statement's underlying accounting transactions, referred to as journal entries. Recently, driven by the advances in artificial intelligence, deep learning inspired…

Due to the veracity and heterogeneity in network traffic, detecting anomalous events is challenging. The computational load on global servers is a significant challenge in terms of efficiency, accuracy, and scalability. Our primary…

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…

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit…

Detecting and localizing anomalies in cyber-physical systems (CPS) has become increasingly challenging as systems grow in complexity, particularly due to varying sensor reliability and node failures in distributed environments. While…

Federated Leaning is an emerging approach to manage cooperation between a group of agents for the solution of Machine Learning tasks, with the goal of improving each agent's performance without disclosing any data. In this paper we present…

Federated Learning (FL) has emerged as a powerful paradigm for decentralized machine learning, enabling collaborative model training across diverse clients without sharing raw data. However, traditional FL approaches often face limitations…

Federated Learning (FL) facilitates collaborative model training across distributed clients while ensuring data privacy. Traditionally, FL relies on a centralized server to coordinate learning, which creates bottlenecks and a single point…

Federated learning has been extensively studied and is the prevalent method for privacy-preserving distributed learning in edge devices. Correspondingly, continual learning is an emerging field targeted towards learning multiple tasks…

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…

Sharing of telecommunication network data, for example, even at high aggregation levels, is nowadays highly restricted due to privacy legislation and regulations and other important ethical concerns. It leads to scattering data across…

Operators from various industries have been pushing the adoption of wireless sensing nodes for industrial monitoring, and such efforts have produced sizeable condition monitoring datasets that can be used to build diagnosis algorithms…

Data privacy and silos are nontrivial and greatly challenging in many real-world applications. Federated learning is a decentralized approach to training models across multiple local clients without the exchange of raw data from client…

Federated learning is a decentralized and privacy-preserving technique that enables multiple clients to collaborate with a server to learn a global model without exposing their private data. However, the presence of statistical…

With the deepening of the digitization degree of financial business, financial fraud presents more complex and hidden characteristics, which poses a severe challenge to the risk prevention and control ability of financial institutions. At…