Algorithmic decision systems in financial services often rely on data proxies that inadvertently encode structural inequalities. This paper introduces a hierarchical human-AI triage model for Point of Sale fraud detection in the Nigerian FinTech sector. Adopting a We Are All Equal worldview, we address the challenge of discrimination laundering, wherein the system misinterprets infrastructure related aleatoric noise such as rural network timeouts as fraudulent intent. We implement a three-tier routing policy utilizing a calibrated ensemble model as a primary filter. The policy routes transactions characterized by epistemic uncertainty such as cold start new accounts to specialist analysts while reserving high stakes cases for a senior supervisor. To manage finite human capacity, we utilize a dynamic shadow price to ration human attention and implement a random audit mechanism to prevent human skill atrophy. Our experimental results demonstrate a statistically significant 1.88\% complementarity gap and a 24.79\% percentage point gain in fraud recall over an autonomous baseline. Crucially, the model reduces the regional performance gap from 19.43 to 2.88 percentage points, neutralizing structural bias. Hierarchical collaboration provides a robust mechanism for substantive equality of opportunity, ensuring that rural accounts are not excluded from the digital economy due to environmental brute luck.
Public LLM leaderboards optimise for global average performance and do not capture the specific cognitive demands of financial-services work: a model that leads on MMLU-Pro may underperform on document-grounded compliance reasoning, and a coding leader may handle multi-turn customer interactions poorly. We present a meta-benchmarking framework that organises 452 publicly reported benchmarks into 41 O*NET Generalized Work Activities and aggregates those into 38 BIAN banking business domains spanning sales, operations, risk, and support work. A multiplicative weighting scheme (discrimination x coverage x recency), computed over a rolling model window, rewards benchmarks that still separate the best models, are widely reported, and remain in active use, suppressing saturated legacy tests automatically. These weights scale the K-factor in a pairwise Elo tournament, producing cross-benchmark-comparable work-activity scores without raw score normalisation; business-domain scores are weighted averages of the constituent work-activity Elos. We demonstrate the framework on a point-in-time public snapshot covering 288 models across 25 organisations as of June 2026, and describe the methodology, full taxonomy, design decisions, and limitations with the aim of making the approach reproducible for institutions facing similar selection and governance challenges.
The rapid digitalisation of financial systems has improved operational efficiency and financial inclusion while simultaneously increasing exposure to sophisticated forms of cyber-enabled fraud and electronic financial misconduct. Conventional auditing systems, which largely depend on retrospective verification and rule-based monitoring, increasingly struggle to address the complexity and speed of modern financial crime. Consequently, financial institutions are progressively adopting Artificial Intelligence (AI)-enabled Accounting Information Systems (AIS) and Natural Language Processing (NLP) technologies to strengthen fraud detection, continuous auditing, and institutional monitoring. This study examined the influence of AI-enabled AIS on auditing and fraud detection effectiveness within Nigeria's financial services sector while additionally evaluating the moderating role of NLP. Anchored on the Fraud Diamond Theory and the Technology Acceptance Model, the study adopted a quantitative cross-sectional survey design. Primary data were collected from 186 professionals across banking, insurance, and FinTech institutions in Nigeria. Data were analysed using descriptive statistics, multiple regression, and hierarchical moderated regression techniques. The findings revealed that AI-enabled AIS significantly improves auditing and fraud detection effectiveness, particularly through prevention, detection, data analysis, and investigative capabilities. The results further indicated that NLP positively moderates the relationship between AI-enabled AIS and auditing effectiveness by improving semantic interpretation and analytical explainability. The study concludes that AI-enabled AIS and NLP are increasingly important for strengthening fraud governance, regulatory accountability, and institutional trust within emerging digital financial environments.