Constraint-Guided LLM-GNN Framework for Anomalous Journal Entry Detection in Auditing
Journal Entry Testing (JET) is a fundamental audit procedure to identify any potential misstatements, fraud, and management override of controls. Traditional rule-based JET methods suffer from high false positive rates and limited ability to detect complex anomaly patterns. Recent work has shown that large language mod...
Jiaming Chen, Yuanjie Jin, Manqing Wang et al.
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