Oldenburg
AuditCopilot: Leveraging LLMs for Fraud Detection in Double-Entry Bookkeeping
Kadir, Md Abdul, Vasu, Sai Suresh Macharla, Nair, Sidharth S., Sonntag, Daniel
Auditors rely on Journal Entry Tests (JETs) to detect anomalies in tax-related ledger records, but rule-based methods generate overwhelming false positives and struggle with subtle irregularities. We investigate whether large language models (LLMs) can serve as anomaly detectors in double-entry bookkeeping. Benchmarking SoTA LLMs such as LLaMA and Gemma on both synthetic and real-world anonymized ledgers, we compare them against JETs and machine learning baselines. Our results show that LLMs consistently outperform traditional rule-based JETs and classical ML baselines, while also providing natural-language explanations that enhance interpretability. These results highlight the potential of \textbf{AI-augmented auditing}, where human auditors collaborate with foundation models to strengthen financial integrity.
- Europe > Germany > Saarland > Saarbrücken (0.04)
- Europe > Germany > North Rhine-Westphalia > Düsseldorf Region > Düsseldorf (0.04)
- Europe > Germany > Lower Saxony > Oldenburg (0.04)
- Europe > France (0.04)
- Law (0.47)
- Banking & Finance (0.47)
- Law Enforcement & Public Safety > Fraud (0.41)
How to Securely Shuffle? A survey about Secure Shufflers for privacy-preserving computations
Damie, Marc, Hahn, Florian, Peter, Andreas, Ramon, Jan
Ishai et al. (FOCS'06) introduced secure shuffling as an efficient building block for private data aggregation. Recently, the field of differential privacy has revived interest in secure shufflers by highlighting the privacy amplification they can provide in various computations. Although several works argue for the utility of secure shufflers, they often treat them as black boxes; overlooking the practical vulnerabilities and performance trade-offs of existing implementations. This leaves a central question open: what makes a good secure shuffler? This survey addresses that question by identifying, categorizing, and comparing 26 secure protocols that realize the necessary shuffling functionality. To enable a meaningful comparison, we adapt and unify existing security definitions into a consistent set of properties. We also present an overview of privacy-preserving technologies that rely on secure shufflers, offer practical guidelines for selecting appropriate protocols, and outline promising directions for future work.
- Europe > Netherlands (0.04)
- North America > United States > New York > New York County > New York City (0.04)
- Europe > Germany > Lower Saxony > Oldenburg (0.04)
- (4 more...)
- Information Technology > Security & Privacy (1.00)
- Information Technology > Artificial Intelligence > Representation & Reasoning (1.00)
- Information Technology > Data Science > Data Mining > Big Data (0.71)
- Information Technology > Artificial Intelligence > Machine Learning > Statistical Learning (0.67)
Cognitive BASIC: An In-Model Interpreted Reasoning Language for LLMs
Cognitive BASIC is a minimal, BASIC-style prompting language and in-model interpreter that structures large language model (LLM) reasoning into explicit, stepwise execution traces. Inspired by the simplicity of retro BASIC, we repurpose numbered lines and simple commands as an interpretable cognitive control layer. Modern LLMs can reliably simulate such short programs, enabling transparent multi-step reasoning inside the model. A natural-language interpreter file specifies command semantics, memory updates, and logging behavior. Our mental-model interpreter extracts declarative and procedural knowledge, detects contradictions, and produces resolutions when necessary. A comparison across three LLMs on a benchmark of knowledge extraction, conflict detection, and reasoning tasks shows that all models can execute Cognitive BASIC programs, with overall strong but not uniform performance.
- North America > United States > Massachusetts > Middlesex County > Cambridge (0.04)
- Europe > Germany > Lower Saxony > Oldenburg (0.04)
Select-and-Sample for Spike-and-Slab Sparse Coding
Abdul-Saboor Sheikh, Jörg Lücke
Probabilistic inference serves as a popular model for neural processing. It is still unclear, however, how approximate probabilistic inference can be accurate and scalable to very high-dimensional continuous latent spaces. Especially as typical posteriors for sensory data can be expected to exhibit complex latent dependencies including multiple modes.
- Europe > Germany > Lower Saxony > Oldenburg (0.04)
- Europe > Austria (0.04)
- Europe > Spain > Catalonia > Barcelona Province > Barcelona (0.04)
- Asia > Middle East > Jordan (0.04)
- Information Technology > Artificial Intelligence > Machine Learning > Neural Networks (0.71)
- Information Technology > Artificial Intelligence > Machine Learning > Statistical Learning (0.70)
- Information Technology > Artificial Intelligence > Machine Learning > Learning Graphical Models > Directed Networks > Bayesian Learning (0.46)
Context-aware, Ante-hoc Explanations of Driving Behaviour
Grundt, Dominik, Saxena, Ishan, Petersen, Malte, Westphal, Bernd, Möhlmann, Eike
Autonomous vehicles (AVs) must be both safe and trustworthy to gain social acceptance and become a viable option for everyday public transportation. Explanations about the system behaviour can increase safety and trust in AVs. Unfortunately, explaining the system behaviour of AI-based driving functions is particularly challenging, as decision-making processes are often opaque. The field of Explainability Engineering tackles this challenge by developing explanation models at design time. These models are designed from system design artefacts and stakeholder needs to develop correct and good explanations. To support this field, we propose an approach that enables context-aware, ante-hoc explanations of (un)expectable driving manoeuvres at runtime. The visual yet formal language Traffic Sequence Charts is used to formalise explanation contexts, as well as corresponding (un)expectable driving manoeuvres. A dedicated runtime monitoring enables context-recognition and ante-hoc presentation of explanations at runtime. In combination, we aim to support the bridging of correct and good explanations. Our method is demonstrated in a simulated overtaking.
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- Europe > Switzerland (0.04)
- Europe > Germany > Berlin (0.04)
- Europe > Germany > Lower Saxony > Oldenburg (0.04)
- Oceania > Australia > New South Wales > Sydney (0.04)
- North America > Canada > British Columbia > Metro Vancouver Regional District > Vancouver (0.04)
- Europe > Germany > Lower Saxony > Oldenburg (0.04)
- Oceania > Australia > New South Wales > Sydney (0.04)
- North America > Canada (0.04)
- Europe > Germany > Lower Saxony > Oldenburg (0.04)
Explaining Software Vulnerabilities with Large Language Models
Johnson, Oshando, Fomina, Alexandra, Krishnamurthy, Ranjith, Chaudhari, Vaibhav, Shanmuganathan, Rohith Kumar, Bodden, Eric
Abstract--The prevalence of security vulnerabilities has prompted companies to adopt static application security testing (SAST) tools for vulnerability detection. Nevertheless, these tools frequently exhibit usability limitations, as their generic warning messages do not sufficiently communicate important information to developers, resulting in misunderstandings or oversight of critical findings. In light of recent developments in Large Language Models (LLMs) and their text generation capabilities, our work investigates a hybrid approach that uses LLMs to tackle the SAST explainability challenges. In this paper, we present SAFE, an Integrated Development Environment (IDE) plugin that leverages GPT -4o to explain the causes, impacts, and mitigation strategies of vulnerabilities detected by SAST tools. Our expert user study findings indicate that the explanations generated by SAFE can significantly assist beginner to intermediate developers in understanding and addressing security vulnerabilities, thereby improving the overall usability of SAST tools. With the rise in software security vulnerabilities such as those in the Common Weakness Enumeration (CWE) Top 25 Most Dangerous Software Weaknesses list [1], many companies resort to static application security testing (SAST) tools for the detection of software vulnerabilities.
- North America > United States > California (0.04)
- North America > Canada > Ontario > Toronto (0.04)
- Europe > Germany > North Rhine-Westphalia (0.04)
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flowengineR: A Modular and Extensible Framework for Fair and Reproducible Workflow Design in R
Willer, Maximilian, Ruckdeschel, Peter
flowengineR is an R package designed to provide a modular and extensible framework for building reproducible algorithmic workflows for general-purpose machine learning pipelines. It is motivated by the rapidly evolving field of algorithmic fairness where new metrics, mitigation strategies, and machine learning methods continuously emerge. A central challenge in fairness, but also far beyond, is that existing toolkits either focus narrowly on single interventions or treat reproducibility and extensibility as secondary considerations rather than core design principles. flowengineR addresses this by introducing a unified architecture of standardized engines for data splitting, execution, preprocessing, training, inprocessing, postprocessing, evaluation, and reporting. Each engine encapsulates one methodological task yet communicates via a lightweight interface, ensuring workflows remain transparent, auditable, and easily extensible. Although implemented in R, flowengineR builds on ideas from workflow languages (CWL, YAWL), graph-oriented visual programming languages (KNIME), and R frameworks (BatchJobs, batchtools). Its emphasis, however, is less on orchestrating engines for resilient parallel execution but rather on the straightforward setup and management of distinct engines as data structures. This orthogonalization enables distributed responsibilities, independent development, and streamlined integration. In fairness context, by structuring fairness methods as interchangeable engines, flowengineR lets researchers integrate, compare, and evaluate interventions across the modeling pipeline. At the same time, the architecture generalizes to explainability, robustness, and compliance metrics without core modifications. While motivated by fairness, it ultimately provides a general infrastructure for any workflow context where reproducibility, transparency, and extensibility are essential.
- North America > United States > California > San Francisco County > San Francisco (0.14)
- Europe > Austria > Vienna (0.14)
- North America > United States > Oregon > Multnomah County > Portland (0.04)
- (10 more...)
- Workflow (1.00)
- Research Report (1.00)