Daisuke Saitou

Explainable Anomaly Detection in Accounting Journal Entries Using Autoencoders and Counterfactual Explanations

In financial auditing, an autoencoder (AE) can flag a journal entry as anomalous, but the auditor still needs to know which attributes triggered the flag and how to correct the entry. We address both questions with a pipeline that uses attribute-level SHAP (SHapley Additive exPlanations) attribution (RESHAPE) for root-...