AI-Augmented Fund Accounting Repository for Governance-Driven Billing Automation
DOI:
https://doi.org/10.63282/3050-9262.IJAIDSML-V5I2P128Keywords:
Cloud Data Engineering, Fund Accounting Governance, ETL Pipeline Orchestration, ORMB Billing Automation, Data Lineage and Traceability, AI-Driven Reconciliation, Enterprise Financial Analytics, Audit-Ready Data Architectures, Distributed Data Quality EnforcementAbstract
Enterprise financial institutions managing global fund accounting operations face compounding challenges arising from the fragmentation of account, asset, transaction, security, position, and valuation data across heterogeneous source systems, leading to billing inaccuracies, audit exposure, and inadequate traceability of fee computations through Oracle Revenue Management and Billing (ORMB) platforms. Existing siloed ETL pipelines and monolithic data warehouse architectures fail to provide the lineage transparency, reconciliation depth, and control-plane intelligence necessary to satisfy regulatory audit requirements and operational risk mandates at scale. This paper proposes an AI-augmented centralized fund accounting data repository architecture that integrates governance-aware ETL orchestration, automated data quality enforcement, exception-driven reconciliation, and traceability-preserving billing pipelines to eliminate systemic control gaps in global fee billing workflows. The proposed system introduces a five-layer control architecture spanning sourcing, transformation, reconciliation, billing alignment, and audit readiness, augmented by machine learning anomaly detection at the reconciliation layer to proactively identify valuation and position breaks prior to invoice generation. Empirical evaluation demonstrates a 68% reduction in billing exception rates, a 74% improvement in reconciliation cycle times, a 91% increase in audit evidence completeness, and a 55% reduction in operational risk incidents associated with data breaks. The architecture is validated against industry-standard fund accounting governance frameworks and demonstrates broad applicability to custodian banks, asset managers, and global fund administrators operating at enterprise scale. Keywords: fund accounting data repository, ORMB billing governance, ETL orchestration, data lineage, reconciliation automation, AI-driven anomaly detection, enterprise financial data platforms.
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