Explainable Hybrid AI for Detecting Ledger Manipulation in SME Accounting Systems: A Cyber-Forensic Framework Using Deep Autoencoders, XGBoost and SHAP
This working paper develops and evaluates an explainable hybrid artificial-intelligence framework for detecting anomalous general-ledger transactions in small and medium-sized enterprise (SME) accounting systems. A synthetic SME general ledger comprising 50,000 transactions across 400 accounts and 80 users was generate...