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Paper · arXiv

Auditable by Construction: An Ontology-Driven Framework for Trustworthy LLM Analytics in Enterprise Finance

Enterprise adoption of large language models in finance is constrained less by fluency than by trust: in Financial Planning and Analysis (FP&A) and other regulated workflows, an answer is usable only if it is traceable to authoritative sources and auditable after the fact. This paper argues that retrieval-augmented generation for enterprise finance should be evaluated on auditability alongside accuracy, and presents the Knowledge-Driven Analytics Framework (KDAF), which builds ontology-driven knowledge systems through six iterative stages and retrieves evidence via Context-Aware Relevance Propagation (CARP), so that every retrieved fact carries its relationship type, confidence, and sourc...

AuthorsSergiy Lunyakin
Primary categorycs.AI
Published21 August 2026
Last updated at source21 August 2026
cs.AIcs.CEcs.CLcs.IR
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