Explainable AI in Regulatory Reporting and Audit Readiness: A Human–AI Collaboration Framework for Compliance-Critical Systems
Abstract
Regulatory reporting systems increasingly adopt artificial intelligence due to the growing volume of dataand the complexity of compliance rules. Artificial intelligence systems have opaque decision-makingprocesses and present risks in compliance-critical domains. Black box models weaken auditability, regulatory trust, and human oversight.
Fields of Study & Subjects
Explainable Artificial Intelligence (XAI)
Ethics and Social Impacts of AI
Safety Systems Engineering in Autonomy
Publication details
- Journal / source
- Journal of Computational Analysis and Applications
- Volume
- 35
- Issue
- 2
- Publication date
- 1 February 2026
- Language
- EN