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metadata
title: Fraud Detection Engine
emoji: 🔍
colorFrom: red
colorTo: yellow
sdk: docker
pinned: false
license: mit

Fraud Detection Engine

Analyzes SEC 10-K filings (2021-2024) to identify risks of financial statement manipulation using a three-agent architecture.

Features

  • Beneish M-Score: Detects earnings manipulation (threshold > -1.78)
  • Altman Z-Score: Assesses financial distress (Safe/Grey/Distress zones)
  • MD&A Text Analysis: Identifies managerial obfuscation patterns

Risk Levels

Level Score Range Description
LOW 0-20 Minimal fraud indicators
MODERATE 20-40 Some warning signs present
HIGH 40-70 Significant fraud risk factors
CRITICAL >70 Multiple severe red flags