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Paper · arXiv

FinRCA-Bench: Benchmarking Evidence Retrieval and Reasoning for Financial AI Systems

Large language models are increasingly used to support financial operations, but their apparent reasoning performance can depend on whether they receive the right evidence. In financial reconciliation, the evidence needed for diagnosis is distributed across invoices, purchase orders, approvals, allocations, payments, ledger entries, and bank activity, linked by transactional relationships rather than textual similarity. End-to-end accuracy can therefore conflate evidence access with reasoning quality. We introduce FinRCA-Bench, a deterministic synthetic benchmark of 2,250 accounts-payable-to-bank reconciliation cases spanning 14 operational tables, including 1,500 injected failures across...

AuthorsPratik Ghawate
Primary categorycs.AI
Published19 August 2026
Last updated at source19 August 2026
cs.AIcs.IR
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