Explainable AI in Regulatory Reporting and Audit Readiness: A Human–AI Collaboration Framework for Compliance-Critical Systems

Authors

  • Bhargavaram Potharaju

Keywords:

Explainable AI, Regulatory Reporting, Human–AI Collaboration, Audit Readiness, Compliance 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.

References

Amina Adadi and Mohammed Berrada, "Peeking Inside the Black-Box: A Survey on Explainable Artificial Intelligence (XAI)," IEEE Xplore, 2018. Available: https://ieeexplore.ieee.org/document/8466590

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Published

2026-02-17

How to Cite

Bhargavaram Potharaju. (2026). Explainable AI in Regulatory Reporting and Audit Readiness: A Human–AI Collaboration Framework for Compliance-Critical Systems . Journal of Computational Analysis and Applications (JoCAAA), 35(2), 303–314. Retrieved from https://eudoxuspress.com/index.php/pub/article/view/4936

Issue

Vol. 35 No. 2 (2026): JOCAAA

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.