Financial fraud detection model based on dual-layer knowledge graph

Corporate financial fraud is becoming increasingly complex and covert, necessitating the development of intelligent identification frameworks that combine accuracy and interpretability. This study proposes a detection method based on a two-layer knowledge graph. A two-layer structure is constructed, combining cross-layer path mining and rule vector discrimination to achieve end-to-end closed-loop detection. Experiments show that the method maintains stable performance as the enterprise scales up. In a sample of 700 enterprises, the method achieves an accuracy of 94.2%, a precision of 92.7%, a recall of 93.5%, an F1 score of 93.1%, an AUC of 0.95, and an MCC of 0.88. In a multi-enterprise scenario in the manufacturing industry, the detection accuracy reaches a maximum of 97%, AUC 0.975, and rule trigger rate 87%. After 100 iterations of rule mining, approximately 390 high-quality rules are retained, with an average support exceeding 0.069. This method demonstrates significant advantages and provides a practical intelligent framework for enterprise auditing and supervision.

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Publication Details

Journal
Discover Artificial Intelligence
Published
2026-09-11
DOI
https://doi.org/10.1007/s44163-026-02097-z
Primary Topic
Imbalanced Data Classification Techniques
Type
article
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Financial fraud detection model based on dual-layer knowledge graph

Ying Jiang
Discover Artificial Intelligence
Imbalanced Data Classification Techniques
article

Financial fraud detection model based on dual-layer knowledge graph

Ying Jiang
article en

Abstract

Corporate financial fraud is becoming increasingly complex and covert, necessitating the development of intelligent identification frameworks that combine accuracy and interpretability. This study proposes a detection method based on a two-layer knowledge graph. A two-layer structure is constructed, combining cross-layer path mining and rule vector discrimination to achieve end-to-end closed-loop detection. Experiments show that the method maintains stable performance as the enterprise scales up. In a sample of 700 enterprises, the method achieves an accuracy of 94.2%, a precision of 92.7%, a recall of 93.5%, an F1 score of 93.1%, an AUC of 0.95, and an MCC of 0.88. In a multi-enterprise scenario in the manufacturing industry, the detection accuracy reaches a maximum of 97%, AUC 0.975, and rule trigger rate 87%. After 100 iterations of rule mining, approximately 390 high-quality rules are retained, with an average support exceeding 0.069. This method demonstrates significant advantages and provides a practical intelligent framework for enterprise auditing and supervision.

Discover Artificial IntelligenceVol. 6(1)
Hunan University of Finance and Economics (CN)
Peace, Justice and strong institutions
Openalex Percentile: Top 8%
Imbalanced Data Classification Techniques
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Financial fraud detection model based on dual-layer knowledge graph — Ying Jiang · Discover Artificial Intelligence (2026) | TGRS Research Map | TGRS