Flag First, Explain Later: Where AI Financial Audits Still Need Human Judgment
TL;DR for operators An audit team has more financial statements than it can investigate deeply, so the first operational question is which files deserve attention and what an auditor should inspect once one is flagged. This system is much stronger at the first task than the second. Its strongest reported regression configuration, SVR M17, has an average of 0.83 among the twenty highest-ranked statements when measured against the paper’s proxy-positive criterion. The best explanation method, EiForest, reaches only 0.24 average F1 in the seven-company explanation evaluation. ...
