DeepFrauds.AI — Most Innovative Fraud Detection 2024

Three Specialist Agents.
One Unified Audit
Intelligence.

Agentic GenAI Forensic Engine for Audit & Compliance

Journal Entries · Financial Statement · Audit Compliance — three AI agents orchestrated by a master controller that reasons across all findings, generates ISA/PCAOB-aligned narratives, and delivers complete forensic audit reports. Not just analytics. Audit intelligence.

Python calculates every number — LLM never touches arithmetic
Every recommendation mapped to a specific ISA/PCAOB procedure
Human-in-the-loop by design — EU AI Act compliant
ISA 240 · ISA 315 PCAOB AS 2401 COSO Framework IFAC Compliant EU AI Act
LIVE · AUDIT INTELLIGENCE
HIGH RISK
Agent 1 — Journal Entries
CRITICAL12 duplicate transactions · €84,200
MAJOR47 round-dollar entries detected (3.2σ)
MAJOR89 unusual weekend postings
Agent 2 — Financial Statement
Beneish M-Score
-1.78
DSRI Revenue
1.47
Altman Z-Score
3.12
Orchestrator — Synthesis

"Extend substantive procedures on Q3–Q4 revenue entries. Escalate to Fraud Triangle assessment per ISA 240 §A1. 12 duplicates require source documentation."

Acme Corp · FY 2024✓ Report ready
6%
Average financial statement fraud rate in EU mid-market — undetected by traditional audit
340h
Average time a forensic auditor spends on manual journal entry analysis per engagement
80%
Time savings with AI Audit Copilot vs manual model building and repetitive tests
Fraud Hides in Plain Sight — Across Three Dimensions.
Manual audit procedures miss coordinated schemes that span journal entries, financial statements, and compliance gaps simultaneously. Each domain looks clean in isolation. The AI sees across all three.
€84K
Average undetected duplicate transaction fraud per engagement — invisible to standard audit sampling because duplicates cluster outside sample windows.
-1.78
Beneish M-Score threshold for manipulation. Most audits never compute it. Financial Statement Fraud Inspector runs it automatically on every set of accounts.
47%
Of regulatory framework changes go untracked by internal audit teams — creating silent compliance gaps. Audit Compliance Agent monitors in real-time.

Not Just Detection, But Evidence

Every finding linked to its source transaction, audit standard, and risk classification. Auditor-ready from the first second.

No Black Box

Every recommendation traceable to its ISA/PCAOB procedure. Regulators, partners, and clients can follow the full reasoning chain.

From Hours to Minutes

340 hours of manual journal entry analysis compressed into a single automated run. Full engagement in the time of a coffee break.

Cross-Agent Intelligence

A journal entry anomaly correlated with a Beneish warning and a compliance gap becomes a fraud case. Siloed tools miss this. AI Audit Copilot doesn't.

Each Agent. One Domain. Deep Expertise.
Three specialist AI agents, each trained on a specific forensic audit domain. The orchestrator reasons across all three simultaneously — catching what no single agent can see alone.
Agent 01

Journal Entries Fraud AI

Automated ledger forensics at scale.

ACFE full analytics test suite — missing entries, round-dollar, duplicate detection
Benford's Law analysis across all transaction digit distributions
Weekend & off-hours posting anomaly detection with contextual scoring
Unusual journal entry patterns — manual overrides, large one-sided entries
Fraud Triangle mapping: pressure, opportunity, rationalization signals
Auto-generates ISA 240-aligned finding narratives with severity scoring
ISA 240 PCAOB AS 2401 ACFE Standards
Agent 02

Financial Statement Fraud Inspector

Earnings manipulation detection, reimagined.

Beneish M-Score (8-variable model) — earnings manipulation probability
Altman Z-Score — financial distress and going concern signals
DSRI, GMI, AQI, SGI ratio analysis — Beneish component decomposition
Fictitious revenue detection — channel stuffing, bill-and-hold patterns
Asset inflation signals — improper capitalization, R&D manipulation
LLM-generated fraud scenario reports with risk narratives and PCAOB cross-references
Beneish M-Score Altman Z-Score PCAOB AS 2401
Agent 03

Audit Test Compliance AI

Intelligent regulatory compliance advisory.

Real-time monitoring of ISA, PCAOB, COSO, IFAC regulatory framework changes
Audit test alignment check — ensures every procedure maps to current standards
Compliance gap detection — identifies tests missing from engagement programs
Risk-based procedure recommendations adapted to engagement risk profile
EU regulation coverage — EU Audit Regulation, CSRD, EMIR, MiFID II
Auto-generates compliance advisory memo with effective dates and action items
ISA 315 IFAC COSO
Master Orchestrator
Cross-Agent Synthesis Engine

The orchestrator receives all three agents' structured outputs simultaneously, applies cross-validation logic, identifies correlations invisible in single-agent analysis, and generates a unified forensic audit narrative with a consolidated risk score, prioritized findings, and recommended next procedures.

01 Receive 3 agent reports
02 Cross-validate findings
03 Detect correlations
04 Risk score consolidation
05 Generate audit narrative
06 PDF forensic report
Real Engagement. Real AI Output. No Mockups.
Acme Corp FY 2024 — analyzed by AI Audit Copilot. All findings generated automatically from actual platform output.
Consolidated Audit Report HIGH RISK
Engagement Summary
EntityAcme Corp · FY 2024
StandardISA 240 / PCAOB AS 2401
Overall RiskHIGH — Fraud Indicators Present
Agents Run3 / 3 completed
Journal Entries — Agent 01
Duplicate transactions12 confirmed · €84,200
Round-dollar entries47 detected · 3.2σ above mean
Weekend postings89 unusual entries flagged
Benford's LawDigit 1: within tolerance
Financial Statement — Agent 02
Beneish M-Score-1.78 · manipulated zone
DSRI (revenue)1.47 · elevated (>1.31 threshold)
GMI (gross margin)1.19 · moderate concern
Altman Z-Score3.12 · safe zone
Compliance — Agent 03
ISA 240 coverage98% procedures covered
PCAOB AS 24012 tests require update
Regulatory changes3 new items since last audit
"Material fraud risk indicators detected across journal entries and financial statement analysis. Extend substantive procedures on Q3–Q4 revenue recognition entries. Request source documentation for 12 duplicate transactions (€84,200 cumulative). Escalate to full Fraud Triangle assessment per ISA 240 §A1. Beneish M-Score of -1.78 indicates high probability of earnings manipulation — corroborated by elevated DSRI of 1.47."
All findings generated automatically — no manual review required ✓ Report ready · PDF export
Risk Score by Domain
Journal Entries
78%
Financial Stmt
85%
Compliance
42%
Consolidated
72%
Agent Status
Journal Entries Agent
COMPLETE · 2.1s
Financial Statement Agent
COMPLETE · 1.8s
Audit Compliance Agent
COMPLETE · 0.9s
Orchestrator
COMPLETE · 4.8s
Recommended Next Steps
P1Request source docs for 12 duplicate entries
P1Extend procedures Q3–Q4 revenue recognition
P2Full Fraud Triangle assessment — ISA 240 §A1
P2Investigate 47 round-dollar postings with mgmt
P3Update 2 PCAOB AS 2401 procedures to 2025 version
From Data to Decision — Instantly.
Upload your data. Get a complete forensic audit report in seconds. No setup. No manual models. No fragmented tools.
01

Upload Your Data

Ledger, financial statements, or audit files — via web interface, API, or secure upload. No formatting required, works with all major ERP exports.

Any formatDrag & drop
02

AI Analyzes Everything

Fraud signals, anomalies, and compliance gaps detected automatically across journal entries, financial statements, and regulatory requirements — all at once.

Fraud detectionCompliance check
03

Get a Complete Report

Clear findings, risk scores, and recommended audit procedures — ready for your team to review, approve, and act on. Fully explainable and audit-ready.

PDF exportAudit trailExplainable
Platform Capabilities

Batch Processing

Run entire audit portfolio overnight. Risk-sorted by morning.

Approval Workflow

Analyst → Supervisor → Compliance 3-tier validation chain.

Immutable Audit Trail

Every action timestamped and attributed. Evidence vault sealed on approval.

Pattern Memory

Cross-engagement fraud pattern detection and scheme recurrence alerting.

Built for European Audit Professionals
Every procedure mapped. Every recommendation attributable. Every decision auditable — by regulators, clients, and partners.
⚖️

IFAC · ISA Standards

Full ISA 240 (fraud risk), ISA 315 (risk assessment), ISA 500-series (evidence). Every AI recommendation mapped to the applicable ISA paragraph.

🏛️

PCAOB & AICPA

AS 2401 compliance throughout. Benford's Law, ACFE analytics, and all major forensic test suites embedded and traceable.

🔒

EU AI Act — Annex III

High-risk AI system in creditworthiness / financial assessment category. Human-in-the-loop mandatory. All decisions explainable and contestable.

🇪🇺

GDPR · EU Data Residency

All data processed in EU-Frankfurt. No transfer outside EU borders. Full data lineage, right to explanation, structured audit logs for supervisory authority.

DeepFrauds.AI — Most Innovative Fraud Detection & Prevention 2024

Run It on Your Own Engagements.

Upload a real ledger. Get a forensic audit report. Understand exactly what the AI found and why. Challenge the findings with confidence.

Request 30-min Demo ← Back to DeepFrauds.AI
ISA 240 · ISA 315 PCAOB AS 2401 COSO IFAC EU AI Act GDPR