Sidharth S. Nair

R. S. Prasobh Sankar, Sidharth S. Nair, Siddhant Doshi et al.

In this paper, we present an unsupervised learning neural model to design transmit precoders for integrated sensing and communication (ISAC) systems to maximize the worst-case target illumination power while ensuring a minimum signal-to-interference-plus-noise ratio (SINR) for all the users. The problem of learning transmit precoders from uplink pilots and echoes can be viewed as a parameterized function estimation problem and we propose to learn this function using a neural network model. To learn the neural network parameters, we develop a novel loss function based on the first-order optimality conditions to incorporate the SINR and power constraints. Through numerical simulations, we demonstrate that the proposed method outperforms traditional optimization-based methods in presence of channel estimation errors while incurring lesser computational complexity and generalizing well across different channel conditions that were not shown during training.

Md Abdul Kadir, Sai Suresh Macharla Vasu, Sidharth S. Nair et al.

Auditors rely on Journal Entry Tests (JETs) to detect anomalies in tax-related ledger records, but rule-based methods generate overwhelming false positives and struggle with subtle irregularities. We investigate whether large language models (LLMs) can serve as anomaly detectors in double-entry bookkeeping. Benchmarking SoTA LLMs such as LLaMA and Gemma on both synthetic and real-world anonymized ledgers, we compare them against JETs and machine learning baselines. Our results show that LLMs consistently outperform traditional rule-based JETs and classical ML baselines, while also providing natural-language explanations that enhance interpretability. These results highlight the potential of \textbf{AI-augmented auditing}, where human auditors collaborate with foundation models to strengthen financial integrity.