ERP Data Provisioning Financial Control Testing

arXiv:2607.09712v1 Announce Type: new Abstract: Financial control testing increasingly depends on representative enterprise resource planning (ERP) data in quality environments, yet direct production copies expose personal, supplier, banking, and commercially sensitive records. This work presents Secure ERP Quality Provisioning for Financial Control Testing (SEQ-FCT), a governed data-provisioning framework that combines deterministic masking, synthetic scenario expansion, referential tokenization, policy-based release approval, and automated validation for reconciliation, fraud-rule testing, and audit analytics. A single synthetic dataset is used for evaluation. It contains 186,000 finance-process records from six subsidiaries over 2022-2025, including accounts payable invoices, payments, general-ledger journals, accounts receivable receipts, and bank-statement lines. The dataset includes entity relationships, monetary values, approval paths, tax attributes, banking markers, exception labels, fraud-rule triggers, and control-failure outcomes. Because the dataset is synthetic, reported results demonstrate controlled internal consistency rather than production validation. Against a production-clone upper bound, static masking, rules-only synthesis, conditional tabular generative synthesis, and a hybrid baseline, SEQ-FCT achieved 0.932 reconciliation F1, 0.887 fraud-trigger recall, 0.914 control-failure F1, and an estimated leakage-risk score of 0.018. The analysis indicates that financial process behavior can be preserved more reliably when masking, synthetic data, and governance checks are evaluated as a single release pipeline instead of independent utilities.

# ERP Data Provisioning Financial Control Testing
Source: [https://arxiv.org/abs/2607.09712](https://arxiv.org/abs/2607.09712)
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