MUMBAI, India, Nov. 2 -- Intellectual Property India has published a patent application (202641126982 A) filed by Dr. P. Ajith Kumar; and Dr. T. Sita Ramaiah on October 25, 2026, for Ai-Driven Financial Statement Analysis And Anomaly Detection System For Early Identification Of Accounting Irregularities.
Inventors include Dr. P. Ajith Kumar; and Dr. T. Sita Ramaiah.
The application for the patent was published on October 30, 2026, under issue no. 44/2026.
Abstract: A computer-implemented system (100) and method (200) identify potential accounting irregularities before finalization of financial statements. Multi-source financial records are normalized while preserving original identifiers and transformation versions. A directed accounting provenance graph connects source documents, journal entries, account balances and reported statement line items. An accounting constraint engine evaluates reconciliation residuals, and a contextual anomaly engine detects temporal and relational deviations. A corroboration processor combines independent signal families while considering evidence completeness to reduce unsupported alerts. An evidence interface produces traceable case records containing affected line items, linked postings, residuals, model versions and a reproducible evidence manifest. Incremental evaluation supports timely pre-close analysis. Accompanied Drawing [FIGS. 1-2].
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