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VERA-8B: Evidence-Grounded Audit Risk Reasoning from SEC Filings

arXiv · AI, language, vision and robotics · article · Aug 28, 2026 · UTC

Across audit applications, judgments must be supported by reasonable evidence. However, standard financial language models prioritize fluency over evidence. They are built for general financial reasoning and may produce plausible but ambiguous answers, creating a grounding gap that makes them unsuitable for audit work. We address this gap with VERA-8B, a new end-to-end audit reasoning system that identifies audit risks before enforcement actions occur. Constructing such a model raises several challenges, as no prior machine learning work targets pre-enforcement audit prediction. To our knowled

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