Aug 2026· INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH· 0 citations
Abstract
Public-funded institutions operate under increasing pressure to demonstrate accountability,
transparency, and measurable impact. Despite the widespread collection of programmatic and
financial data, many institutions lack formally engineered systems that ensure information used
in funding, compliance, and strategic decisions is validated, comparable, and decision ready.
This paper introduces the concept of Decision-Grade Intelligence (DGI) and presents a
preventive validation framework for institutions managing public or grant-administered
resources. The study distinguishes reactive audit correction from preventive validation
embedded within institutional data architecture. It proposes a structured systems model
integrating data integrity controls, governance checkpoints, comparability standards, and
decision-support calibration mechanisms prior to executive action. By applying engineering
principles of precision, reliability, and optimization to institutional analytics environments, the
framework seeks to reduce downstream accountability failures, improper allocations, and
corrective expenditures. The paper further proposes measurable indicators of institutional
validation maturity and outlines implementation pathways adaptable across nonprofit, publicsector–adjacent, and hybrid governance contexts. By reframing accountability as an
engineering systems challenge rather than a reporting function, this research contributes a
cross-sector model for strengthening public trust, fiscal stewardship, and long-term
institutional sustainability
An integrated framework that transforms multidimensional data into dynamic risk signals through temporal analysis, anomaly detection, predictive modeling, benchmarking, and explainable analytics is developed and positions risk intelligence as a closed-loop capability for strengthening anticipatory decision-making, inst...
Precious Adanne· International Journal of Res...· 0 citations
An assurance-specific framework answering three questions: for which sustainability-assurance procedures AI creates analytical value, which risks arise when AI influences assurance work, and which decision rights and controls should govern that influence is developed.
Radosveta Krasteva-Hristova, Vanya Georgieva· Accounting and Auditing· 0 citations
An Autonomous Validation Architecture model is proposed that applies engineering principles with institutional decision processes and offers a structured approach to improving accountability, strengthening decision reliability, and building greater confidence in complex decision-making systems.
Odinaka-olisa James Okonkwo· INTERNATIONAL JOURNAL OF SOC...· 0 citations
This study proposes an integrated Auditability and Performance Monitoring Framework for enterprise DSS environments that unifies structured reporting workflows, transaction traceability, KPI-based performance evaluation, and validation procedures within a single architecture.
Ramsha Siddiqui, Ahmed Erfan Nahian, Nirban Bhowmick et al.· International Journal of Inn...· 1 citation
A governance-centered AI consultancy framework that embeds AI-assisted fiscal analysis directly within institutional budgeting, accountability, and governance-oriented decision-support workflows is proposed, suggesting that governance-aware analytical operationalization can provide measurable value beyond standalone AI...
The paper designs the Governance to Evidence Responsible AI Framework, which contains six governance control domains: mandate and ownership, data and fairness, model validation, decision orchestration, human accountability and continuous assurance.
Chia-Shan Lee· Academos Journal· 0 citations
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