UCF/GUTT Financial Audit Framework

• Relational tensor-based audit analytics with multi-channel control weighting. Intelligent detection. Full explainability. Zero black boxes.

Current tools force you to choose between intelligence and explainability. Traditional rule-based tools give you "if amount > $10K, flag" with binary pass/fail results. They use siloed domain checks, simple name/address matching, and can't explain complex patterns.

Black-box AI tools tell you "this transaction is anomalous" but can't explain why. They have high false positive rates, and you can't defend the findings to auditors. You're asked to trust the model, not the math.

The UCF/GUTT Solution:

UCF/GUTT takes a different approach with multi-channel tensor analysis, gradated risk scores from -1.0 to +1.0, a unified framework across all domains, graph-based structural detection, and every finding fully traceable to specific control failures.

Each transaction is evaluated across multiple control channels with weighted scores. Here's an example:

Transaction AP-001 (Vendor Payment)

— documentation: +1.0 ✓ (PO, invoice, receipt present)

— authorization: -1.0 ✗ (no approval signature)

— timing: +1.0 ✓ (correct sequence)

— amount: -1.0 ✗ (PO ≠ Invoice mismatch)

— counterparty: +1.0 ✓ (approved vendor)

— segregation: +1.0 ✓ (different preparer/approver)

Net Score: +2.0 / 6 = 0.33 (Weak Pass, 2 issues identified)

Unlike binary pass/fail, UCF/GUTT shows exactly which controls failed and provides gradated risk assessment for prioritization.

Comprehensive audit analytics across all financial domains.

🔲 Control Channel Matrix — Visual heatmap showing pass/fail status across all control channels for every transaction. Hover for details.

🕸️ Transaction Networks — Interactive graph visualization showing money flow between entities with flagged connections highlighted.

👥 Related Party Detection — Graph-based detection of employee-vendor relationships through shared addresses, phones, and structural patterns.

📊 SOX Control Testing — Automated testing of internal controls with full documentation and COSO framework alignment.

⚠️ Fraud Detection — Ghost employees, shell vendors, 3-way match failures, unauthorized payments, and segregation violations.

📈 Health Score Dashboard — Aggregate control health scores by domain, entity, and transaction with trend analysis.

Real screenshots from the UCF/GUTT Audit Framework demo.

Try the UCF/GUTT Audit Framework yourself

💡 Tip: Select "Acme Corporation (Issues)" dataset and click "Run Full Audit" to see the analysis.

https://github.com/relationalexistence/UCF-GUTT/tree/main/UCF_FinancialAudit_Demo

UCF/GUTT vs. market-leading audit analytics platforms.

Relational Tensor Model: UCF/GUTT ● | ACL ○ | MindBridge ○ | AuditBoard ○ | SAP GRC ○

Multi-Channel Weighting: UCF/GUTT ● | ACL ◐ | MindBridge ○ | AuditBoard ○ | SAP GRC ◐

Explainable Results: UCF/GUTT ● | ACL ● | MindBridge ○ | AuditBoard ◐ | SAP GRC ●

Network Fraud Detection: UCF/GUTT ● | ACL ○ | MindBridge ◐ | AuditBoard ○ | SAP GRC ○

Unified Cross-Domain: UCF/GUTT ● | ACL ○ | MindBridge ○ | AuditBoard ○ | SAP GRC ◐

Mathematical Foundation: UCF/GUTT ● | ACL ○ | MindBridge ○ | AuditBoard ○ | SAP GRC ○

Gradated Risk Scoring: UCF/GUTT ● | ACL ○ | MindBridge ● | AuditBoard ○ | SAP GRC ◐

ERP Integration: UCF/GUTT ◐ | ACL ● | MindBridge ● | AuditBoard ● | SAP GRC ●

Legend: ● Full capability | ◐ Partial | ○ Limited/None

Built on a mathematically-verified relational framework.

UCF/GUTT (Universal Connectivity Framework / Grand Unified Tensor Theory) is a mathematical framework where relations are ontologically primary — entities emerge from relational patterns rather than relations connecting pre-existing entities.

The framework has been formally verified in Coq proof assistant with 100,000+ lines of machine-checked proofs, ensuring mathematical soundness. The same relational tensor structures are used in theoretical physics (quantum mechanics, general relativity recovery), materials science (rare-earth-free magnet design — patents filed), geopolitical forecasting (documented prediction accuracy), and organizational network analysis.

This isn't a startup idea — it's a proven mathematical framework being applied to financial audit.

Contact us for licensing, partnership, or investment opportunities.

📧 Email: Michael_Fill@ProtonMail.com

🌐 Website: relationalexistence.com

💻 GitHub: https://github.com/relationalexistence/UCF-GUTT/tree/main/UCF_FinancialAudit_Demo

UCF/GUTT™ Financial Audit Framework — Relational Intelligence for Financial Audit

© 2023-2026 Michael Fillippini. All Rights Reserved.

License Inquiry: Michael_Fill@ProtonMail.com