Hamed Hemati
Thumbnail Image
Last Name
Hemati
First name
Hamed
Email
hamed.hemati@unisg.ch

Filters

2
2
Reset filters

Settings
Now showing 1 - 2 of 2
  • Publication
    Continual Learning for Unsupervised Anomaly Detection in Continuous Auditing of Financial Accounting Data
    (Association for the Advancement of Artificial Intelligence (AAAI), 2022-02-28)
    Hemati, Hamed
    ;
    Schreyer, Marco orcid-logo
    ;
    Borth, Damian
    International audit standards require the direct assessment of a financial statement’s underlying accounting journal entries. Driven by advances in artificial intelligence, deep-learning inspired audit techniques emerged to examine vast quantities of journal entry data. However, in regular audits, most of the proposed methods are applied to learn from a comparably stationary journal entry population, e.g., of a financial quarter or year. Ignoring situations where audit relevant distribution changes are not evident in the training data or become incrementally available over time. In contrast, in continuous auditing, deep-learning models are continually trained on a stream of recorded journal entries, e.g., of the last hour. Resulting in situations where previous knowledge interferes with new information and will be entirely overwritten. This work proposes a continual anomaly detection framework to overcome both challenges and designed to learn from a stream of journal entry data experiences. The framework is evaluated based on deliberately designed audit scenarios and two real-world datasets. Our experimental results provide initial evidence that such a learning scheme offers the ability to reduce false-positive alerts and false-negative decisions.
    Type: conference paper
    URL: https://sites.google.com/view/aaaiwfs2022
    URI: https://www.alexandria.unisg.ch/handle/20.500.14171/108930
  • Publication
    Federated Continual Learning to Detect Accounting Anomalies in Financial Auditing
    ( 2022-12-02)
    Schreyer, Marco orcid-logo
    ;
    Hemati, Hamed
    ;
    Borth, Damian
    ;
    Vasarhelyi, Miklos A.
    The International Standards on Auditing (ISA) require auditors to collect reasonable assurance that financial statements are free of material misstatement. At the same time, a central objective of Continuous Assurance is the real-time assessment of digital accounting journal entries. Recently, driven by the advances in artificial intelligence, Deep Learning techniques have emerged in financial auditing to examine vast quantities of accounting data. However, learning highly adaptive audit models in decentralized and dynamic settings remains challenging. It requires the study of data distribution shifts over multiple clients and time periods. In this work, we propose a Federated Continual Learning framework enabling auditors to learn audit models from decentral clients continuously. We evaluate the framework's ability to detect accounting anomalies in common scenarios of organizational activity. Our empirical results, using real-world datasets and combined federated-continual learning strategies, demonstrate the learned model's ability to detect anomalies in audit settings of data distribution shifts.
    Type: conference paper
    URI: https://www.alexandria.unisg.ch/handle/20.500.14171/108007