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A locally-built, LLM-digested index of recent arXiv papers in quant finance, geometry/topology, and statistical ML — keyword search served straight from SQLite on this machine.

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48 results for statistical audit

This study improves audit sampling by using sequential procedures with statistical guarantees.

problem Improving audit efficiency and reliability with statistical methods.
method Formulated as a sequential testing problem, defining null and alternative hypotheses, stopping and decision rules, and exact boundary conditions.
result Exact design yields ex ante control of decision error probabilities, and simulation-based implementation approximates this design.

Study examines auditing fairness in evolving models, identifying strategic updates that preserve audit properties.

problem Auditing fairness in machine learning models that adapt to changing environments.
method Characterizes strategic updates that preserve audit properties, proposes a generic PAC auditing framework.
result Establishes distribution-free auditing bounds for statistical parity using the SP dimension.

Audit shows risk claims from distributional reinforcement learning agents are often false.

problem Evaluating the risk claims made by distributional reinforcement learning agents.
method Combines a decision-relevant screening metric, ground truth from Monte Carlo, and statistical methods to audit risk claims.
result 40-95% of the strongest risk claims are refuted, indicating the learned risk reflects a training artifact rather than environment stochasticity.

EL framework certifies and flags bias in ML models without distributional assumptions.

problem Systematic performance disparities across sensitive subpopulations in ML models.
method Empirical likelihood-based approach for non-parametric fairness auditing.
result EL framework outperforms bootstrap methods in certification and subpopulation discovery.

New auditors assess ff-DP privacy with adaptive sampling, avoiding large sample sizes.

problem Empirical auditing of ff-DP privacy with adaptive sampling.
method Shift focus to ff-DP, develop adaptive auditors for whitebox and blackbox settings.
result Adaptive auditors detect ff-DP violations across the privacy spectrum with statistical guarantees.

Neural networks help auditors efficiently assess financial statements by learning underlying data patterns.

problem Efficiently auditing large volumes of financial statements and journal entries.
method Vector Quantised-Variational Autoencoder (VQ-VAE) neural networks.
result VQ-VAE neural networks can learn a quantized representation of accounting data, uncovering latent factors and providing a representative audit sample.

LLM evaluation suffers from systematic biases and lacks reliable positive judgments.

problem LLM evaluation suffers from systematic biases and lacks reliable positive judgments.
method Formulate LLM evaluation as a positive-unlabelled learning problem and propose a geometric auditing framework based on Partial Optimal Transport.
result Improved alignment with human preferences, increased robustness to presentation biases, and interpretable confidence estimates.

Signed compression progress on a sealed audit is goodhart-resistant.

problem Intrinsic motivation for agents to improve their world models by compressing experience.
method Rewarding agents for the signed decrease of a fixed sealed-audit loss.
result Cumulative reward telescopes exactly to endpoint audit improvement, preventing infinite reward push while true audit performance stagnates.

The study examines robustness auditing for linear regression, improving existing methods and identifying computational challenges.

problem Detecting small subsets of data that can reverse regression coefficients.
method Empirical study of mixed integer quadratically constrained optimization and exact greedy methods, combined with a spectral algorithm.
result Existing methods largely outperform state of the art, but computational bottlenecks remain, especially for higher dimensions.

New methods target conditional demographic parity using optimal transport distances.

problem Auditing and enforcing conditional demographic parity (CDP) in models with complex conditioning variables.
method Developed novel measures of conditional demographic disparity (CDD) based on optimal transport distances and regularization-based approaches.
result Validated methods airbit{} and airlp{} effectively target CDP in real-world datasets with continuous model outputs.

RESHAPE explains financial statement anomalies by aggregating explanations from AENNs.

problem Detecting and explaining accounting anomalies in financial audits is challenging.
method Proposes RESHAPE to explain model output on an aggregated attribute-level.
result RESHAPE provides more comprehensible explanations compared to existing methods.

AI-driven framework improves enterprise financial audits and risk identification.

problem Manual auditing is inefficient and limited by data complexity and evolving fraud tactics.
method Machine learning algorithms (SVM, RF, KNN) applied to a dataset of audit project counts, violations, and fraud instances.
result Random Forest achieves best performance with F1-score of 0.9012, identifying fraud and compliance anomalies.

Improved canary crafting for one-run privacy auditing reduces leakage estimates.

problem Detecting canaries in one-run privacy auditing to estimate leakage effectively.
method Optimizes canaries for detectability and diversity, using a greedy initialization and bilevel optimization.
result Achieves stronger leakage estimates at lower computational cost.

Fairness audits fail under missing protected labels, especially at zero access.

problem Understanding the reliability of fairness audits with incomplete protected-label data.
method Introduced a seed-calibrated stress test to separate missingness effects from seed-to-seed movement.
result Missing protected labels do not significantly alter fairness mitigation methods, but they can lead to harmful intersectional outcomes.

Audited Conformal Prediction improves conditional coverage in pretrained models under distribution shift.

problem Uncertainty quantification for pretrained models under unknown distribution shift
method Leverages a small labeled dataset to train an audit model for marginal coverage, integrates outputs into conformal prediction framework
result Significantly higher conditional coverage than existing approaches

To help enforce data-protection regulations such as GDPR and detect unauthorized uses of personal data, we develop a new \emph{model auditing} technique that helps users check if their data was used to train a machine learning model. We focus on auditing deep-learning models that generate natural-language text, includi…

2018-11-01abs ↗pdf ↗

Proposes auditing for envy-freeness in recommender systems to assess individual preferences.

problem Auditing fairness in recommender systems for individual preferences.
method Formulates a pure exploration problem in multi-armed bandits, proposing a sample-efficient algorithm with theoretical guarantees.
result Algorithm ensures fairness without deteriorating user experience on real-world datasets.

New method protects whistleblowers from retaliation by ensuring their reports remain private.

problem Whistleblowers face retaliation, and current protections are insufficient.
method Formalizes protection against strong-adversary threat model as per-report (0,δ)(0, δ)-differential privacy, and provides a generic mechanism to reduce private auditing to private continual counting.
result Demonstrates a reduction in selection error and improved utility over randomized response.

Develops Active Fourier Auditor to estimate ML model properties without reconstructing them.

problem Verifying and auditing properties of Machine Learning models in real-world applications.
method A new framework that quantifies ML model properties using Fourier coefficients, without reconstructing the model.
result Active Fourier Auditor (AFA) is more accurate and sample-efficient than baselines for estimating robustness, individual fairness, and group fairness.

ISAAC audits deep models for drug-target interactions, revealing structural differences.

problem Deep models for DTI often use irrelevant features, making them hard to evaluate.
method ISAAC uses intervention-based structural auditing to evaluate model sensitivity.
result ISAAC reveals significant structural differences in DTI models' reasoning.

Peer-induced fairness framework audits algorithmic fairness in AI applications.

problem Current auditing methods lack robustness and fail to distinguish between algorithmic discrimination and subject limitations.
method Combines counterfactual fairness and peer comparison strategy for a reliable auditing tool.
result Demonstrates significant unfairness in micro-firms compared to non-micro firms, highlighting the framework's potential.

Paper tackles transparency and auditability of machine learning in credit scoring.

problem Missed potential in using modern machine learning for credit scoring due to lack of transparency.
method Develops a framework for making black box machine learning models transparent, auditable, and explainable.
result Comparable interpretability can be achieved with machine learning while maintaining predictive power.

Framework audits synthetic datasets for trustworthiness across various use cases.

problem Assessing the trustworthiness of synthetic datasets and models.
method Holistic auditing framework focusing on bias, fidelity, utility, robustness, and privacy.
result Introduces a trustworthiness index and model selection process for controllable trade-offs.

Community moderation drifts towards majority, study finds.

problem How to ensure crowd-sourced moderation systems trust and reward accurate evaluations.
method Consensus-based auditing with a two-stage algorithm that weights contributors by the stability of their past residuals.
result Minority contributors' evaluations drift towards the majority, and their participation share falls on controversial topics.