SADHON/frankenstein-phase4-accounting-audit-benchmark

FRANKENSTEIN Phase 4 Accounting & Audit Benchmark

A provider-neutral research benchmark for testing AI systems on a frozen accounting/audit case while holding the evidence packet, prompt, output schema, and deterministic scoring logic constant.

Canonical GitHub source

https://github.com/Saehon/Saeid-Homayoun/tree/main/FRANKENSTEIN/phase4_benchmark

Case 001 — BANK-REC-001

The first case is a deterministic bank reconciliation. The gold-standard adjusted bank balance and adjusted book balance are both 100,500.

The benchmark evaluates:

• —adjusted bank balance;
• —adjusted book balance;
• —book-entry items;
• —bank-only reconciling items;
• —journal entries;
• —balance conclusion;
• —evidence completeness;
• —unsupported claims.

Provider families

The research harness is designed for:

• —GPT/Codex;
• —Claude;
• —Gemini;
• —Microsoft/Azure;
• —Kimi/Moonshot;
• —DeepSeek.

No provider API keys are included here. No live-provider ranking is claimed from the first controlled workflow because all provider calls were skipped when credentials/model variables were absent.

Research boundary

This is a research and educational benchmark. It does not issue an audit opinion, declare accounting compliance, or establish provider superiority.

Case 002 — MSFT-SEC-2026-001

Real-company benchmark based on Microsoft Corporation's FY2026 SEC Form 10-K.

Authoritative filing: https://www.sec.gov/Archives/edgar/data/789019/000119312526323660/msft-20260630.htm

Frozen deterministic targets:

• —FY2026 revenue growth vs FY2025: 17.79%
• —FY2026 gross margin: 67.94%
• —FY2026 operating margin: 46.78%
• —FY2026 net margin: 40.31%
• —Financial-statement audit opinion: unqualified
• —ICFR audit opinion: unqualified

The case validates evidence-grounded extraction, recalculation, opinion classification, reviewer controls, and human-gate logic. It does not claim that the benchmark system performed an audit.