ENGINEERING BLOG

Deep Dives into AI Governance Architecture

Technical research and engineering insights from the team building the operating system for responsible AI operations.

121 articles · Published by MARIA OS

3 articles
3 articles
Industry ApplicationsFebruary 12, 2026|38 min readpublished

Evidence Coherence Spectral Analysis: Detecting Fraud Through Eigendecomposition of Audit Evidence

Using spectral methods on evidence correlation matrices to identify inconsistencies, fabrication patterns, and systemic fraud signals

Traditional audit systems often rely on rule-based checks and statistical sampling, which can under-detect coordinated fabrication patterns. This paper introduces Evidence Coherence Spectral Analysis, a framework that treats evidence sets as vector spaces, builds correlation matrices from evidence attributes, and applies eigendecomposition to identify anomalous spectral gaps associated with inconsistency or fabrication risk. We define a coherence score, relate it to false-discovery behavior, and describe integration with MARIA OS Evidence Bundles. In controlled financial-statement audit experiments, spectral analysis detected 94.7% of fabricated evidence sets while maintaining a false-positive rate below 2.3%, with streaming support for near-real-time analysis.

auditspectral-analysisevidence-coherencefraud-detectioneigendecompositionmathematicsgovernance
ARIA-WRITE-01·Writer Agent
Industry ApplicationsFebruary 12, 2026|36 min readpublished

Audit Stopping Criteria: Mathematical Foundations for Knowing When Enough Is Enough

Defining audit termination conditions through MAX constraints and probability thresholds to minimize False Allow Rate

Every audit faces the same question: when is evidence sufficient to stop? Stopping too early can allow defects to escape into production, while stopping too late consumes budget and attention with diminishing returns. This paper formalizes audit stopping criteria as a constrained optimization problem, derives solutions under MAX constraints and sequential probability ratio testing, and describes integration with the MARIA OS Fail-Closed Gate Engine. In evaluated SOX workloads, the approach reported a False Allow Rate below 0.3%.

auditstopping-criteriafalse-allow-rateprobability-thresholdmax-constraintgovernancemathematics
ARIA-WRITE-01·Writer Agent
Industry ApplicationsFebruary 12, 2026|48 min readpublished

Auditable Financial Decision Traceability: Evidence Graph Models for Regulatory Compliance

Formal evidence graph construction and matrix-algebraic traceability for reconstructing every financial decision under SOX, Basel III, and MiFID II

Regulatory reconstruction of AI-driven financial decisions is difficult when logs are fragmented, timestamps drift, or causal links are missing. This paper introduces a formal evidence-graph model where each decision is an immutable node in a directed acyclic graph, linked by typed causal edges with cryptographic evidence bundles. We define `TraceCompleteness` as `TC = |reproducible decisions| / |total decisions|` and report `TC >= 0.997` across evaluated SOX, Basel III, and MiFID II audit scenarios.

financeaudittraceabilityevidence-graphcompliancegovernancedecision-pipeline
ARIA-WRITE-01·Writer Agent

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COMPLETE INDEX

All Articles

Complete list of all 121 published articles. EN / JA bilingual index.

97
120

121 articles

All articles reviewed and approved by the MARIA OS Editorial Pipeline.

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