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© 2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.

Abstract

The usage of Large Language Models (LMMs) and their exponential progress has created a Cambrian Explosion in the development of new tools for almost every field of science and technology, but also presented significant concerns regarding the AI ethics and creation of sophisticated malware and phishing attacks. Moreover, several worries have arisen in the field of dataset collection and intellectual property in that many datasets may exist without the license of the respective owners. Triple-Entry Accounting (TEA) has been proposed by Ian Grigg to increase transparency, accountability, and security in financial transactions. This method expands upon the traditional double-entry accounting system, which records transactions as debits and credits in two separate ledgers, by incorporating a third ledger as an independent verifier via a digitally signed receipt. The utilization of a digital signature provides evidentiary power to the receipt, thus reducing the accounting problem to one of the presence or absence of the receipt. The integrity issues associated with double-entry accounting can be addressed by allowing the parties involved in the transaction to share the records with an external auditor. This manuscript proposes a novel methodology to apply triple-entry accounting records on a publicly accessed distributed ledger technology medium to control the queries of LLMs in order to discourage malicious acts and ensure intellectual property rights.

Details

Title
Triple-Entry Accounting as a Means of Auditing Large Language Models
Author
Sgantzos, Konstantinos 1   VIAFID ORCID Logo  ; Mohamed Al Hemairy 1   VIAFID ORCID Logo  ; Tzavaras, Panagiotis 2 ; Stelios, Spyridon 3 

 Research Institute of Science and Engineering [RISE], University of Sharjah, Sharjah P.O. Box 27272, United Arab Emirates; [email protected] 
 Department of Management and Marketing, School of Business Administration, European University Cyprus, P.O. Box 22006, Nicosia 1516, Cyprus; [email protected] 
 Department of Human Sciences, Social Sciences and Law, School of Applied Mathematical and Physical Sciences, National Technical University of Athens, 9, Iroon Polytechniou Str., Zografou Campus, 15772 Athens, Greece; [email protected] 
First page
383
Publication year
2023
Publication date
2023
Publisher
MDPI AG
ISSN
19118066
e-ISSN
19118074
Source type
Scholarly Journal
Language of publication
English
ProQuest document ID
2869388836
Copyright
© 2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.