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HFEPX · Eval paper review

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

Sergiy Lunyakin

Published

Aug 21, 2026

Citations

0

Trust level

Low

Usefulness score

5/100 (Low)

Extraction confidence

45% (Low)

Derived from extracted protocol signals and abstract evidence.

Rater population

Not reported

Signals refreshed

Aug 21, 2026

Should you rely on this paper?

This paper is adjacent to HFEPX scope and is best used for background context, not as a primary protocol reference.

Use this as background context only. Do not make protocol decisions from this page alone.

Best use

Background context only

Use if you need

A benchmark-and-metrics comparison anchor.

What to verify

Validate the evaluation procedure and quality controls in the full paper before operational use.

Main weakness

This paper looks adjacent to evaluation work, but not like a strong protocol reference.

Human feedback signal
Not explicit
Not explicit in abstract metadata
Evaluation signal
Detected
Eval setup described
Usefulness for eval research
5/100
Adjacent candidate

Treat as adjacent context, not a core eval-method reference.

Abstract

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 source lineage. An evaluation on FinanceBench (145 questions) compares KDAF against zero-context inference, BM25, concept-weighted lexical retrieval, and ungrounded graph traversal. First, retrieval is necessary: zero-context inference reaches 4.1% correctness against 10-12% for retrieval-augmented conditions. Second, on answer correctness the retrieval conditions are statistically indistinguishable (KDAF vs BM25: -0.007, 95% CI [-0.021, 0.000]), so accuracy alone does not justify structured retrieval here -- a negative result we report explicitly. Third, on auditability the ordering reverses: KDAF attains the highest citation traceability F1 (0.515), exceeding ungrounded traversal by +0.027 (CI [0.006, 0.050]) and BM25 by +0.052 (CI [0.024, 0.083]), intervals excluding zero. Graph-structured retrieval also admits no evidence from outside the question subject entity (0 of 426 items, against 16.8% and 20.2% for lexical baselines), and every selected item resolves to a complete provenance chain. We argue that auditability, not accuracy, is the axis on which ontology-grounded retrieval earns its cost.

What we could verify

These are the protocol signals we could actually recover from the available paper metadata. Use them to decide whether this paper is worth deeper reading.

Human Feedback Types

missing

None explicit

No explicit feedback protocol extracted.

"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."

Evaluation Modes

partial

Automatic Metrics

Includes extracted eval setup.

"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."

Quality Controls

missing

Not reported

No explicit QC controls found.

"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."

Benchmarks / Datasets

partial

Financebench

Useful for quick benchmark comparison.

"An evaluation on FinanceBench (145 questions) compares KDAF against zero-context inference, BM25, concept-weighted lexical retrieval, and ungrounded graph traversal."

Reported Metrics

partial

Accuracy, F1, Relevance

Useful for evaluation criteria comparison.

"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 source lineage."

Benchmarks and datasets

Financebench

Reported metrics

accuracyf1relevance
Human feedback details
Uses human feedback
No
Feedback types
None
Rater population
Not reported
Expertise required
General
Evaluation details
Evaluation modes
Automatic Metrics
Agentic eval
None
Quality controls
Not reported
Evidence quality
Low
Use this page as
Background context only

Research brief

Metadata summary

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.

Based on abstract + metadata only. Check the source paper before making high-confidence protocol decisions.

Key takeaways

  • 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 source lineage.
  • An evaluation on FinanceBench (145 questions) compares KDAF against zero-context inference, BM25, concept-weighted lexical retrieval, and ungrounded graph traversal.

Researcher actions

  • Compare this paper against nearby papers in the same arXiv category before using it for protocol decisions.
  • Validate inferred eval signals (Automatic metrics) against the full paper.
  • Use related-paper links to find stronger protocol-specific references.

Caveats

  • Generated from abstract + metadata only; no PDF parsing.
  • Signals below are heuristic and may miss details reported outside the abstract.

Recommended queries

Contribution summary

  • 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…
  • An evaluation on FinanceBench (145 questions) compares KDAF against zero-context inference, BM25, concept-weighted lexical retrieval, and ungrounded graph traversal.
  • First, retrieval is necessary: zero-context inference reaches 4.1% correctness against 10-12% for retrieval-augmented conditions.

Why it matters for eval

  • An evaluation on FinanceBench (145 questions) compares KDAF against zero-context inference, BM25, concept-weighted lexical retrieval, and ungrounded graph traversal.

Researcher checklist

  • Human feedback protocol is explicit

    No explicit human feedback protocol detected.

  • Evaluation mode is explicit

    Detected: Automatic Metrics

  • Quality control reporting appears

    No calibration/adjudication/IAA control explicitly detected.

  • Benchmark or dataset anchors are present

    Detected: Financebench

  • Metric reporting is present

    Detected: accuracy, f1, relevance