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This study develops a machine learning framework to identify high-risk enterprise financial reports, comparing Support Vector Machine, Random Forest, and K-Nearest Neighbors models. Using 2020–2025 audit data from the Big Four firms, Random Forest showed the highest performance (F1-score: 0.9012), excelling in detecting fraud and compliance issues. While KNN struggled with high-dimensional data, SVM performed well but was computationally intensive. The study highlights the potential of machine learning in auditing but notes limitations, including reliance on structured data and exclusion of external economic factors.

These proposed guidelines update the 2019 EBA Guidelines on Outsourcing to align with the Digital Operational Resilience Act (DORA). Key aspects include:
◾ 𝗥𝗶𝘀𝗸 𝗠𝗮𝗻𝗮𝗴𝗲𝗺𝗲𝗻𝘁 𝗙𝗿𝗮𝗺𝗲𝘄𝗼𝗿𝗸: Financial entities must assess, monitor and mitigate risks throughout the third-party arrangement lifecycle, including due diligence, contractual phases and exit strategies.
◾ 𝗣𝗿𝗼𝗽𝗼𝗿𝘁𝗶𝗼𝗻𝗮𝗹𝗶𝘁𝘆 𝗣𝗿𝗶𝗻𝗰𝗶𝗽𝗹𝗲: The guidelines provide specific criteria for applying proportionality, limiting documentation burdens on financial entities and authorities.
◾ 𝗖𝗼𝗻𝘀𝗶𝘀𝘁𝗲𝗻𝗰𝘆 𝘄𝗶𝘁𝗵 𝗗𝗢𝗥𝗔: A single register can be used for both ICT and non-ICT services, streamlining information storage and reducing administrative burdens.
◾ 𝗧𝗿𝗮𝗻𝘀𝗶𝘁𝗶𝗼𝗻 𝗣𝗲𝗿𝗶𝗼𝗱: Financial entities have two years to review and amend existing arrangements and update their registers.

The consultation runs until October 8, 2025, allowing stakeholders to provide feedback on the draft guidelines.

The EBA released three final draft technical standards to support the EU Banking Package, enhancing supervisory oversight. These include Regulatory Technical Standards (RTS) for calculating the Business Indicator (BI) for operational risk capital, Implementing Technical Standards (ITS) mapping BI to FINREP for consistency, and amended ITS on operational risk reporting. The standards refine BI components, address mergers and disposals, and improve reporting accuracy. Set for adoption, the EBA will release IT tools and a technical package in Q4 2025, with reporting starting March 31, 2026.

As all transactions become digital, any involvement with EU users-even minor-triggers complex compliance risks, shifting the landscape from predictable “risk” to broader “uncertainty.” Compliance now dominates, reducing litigable individual rights and increasing disputes, but with a trend toward alternative and online dispute resolution (ADR/ODR). Traditional contract and litigation strategies are less effective, as mandatory compliance overrides forum or law choices. Future disputes will increasingly involve digital elements, requiring new approaches and cooperation between parties, especially regarding AI, data, and cybersecurity. Litigation will not decrease, but its nature will fundamentally change, demanding innovative risk management in international commercial litigation.

EIOPA advocates for smarter, harmonized EU regulation and stronger supervision to simplify rules and reduce administrative burdens, boosting European competitiveness. This balanced approach aims to create a thriving Single Market while protecting consumers and ensuring financial stability. EIOPA has already taken steps in this direction and emphasizes that simplification should prioritize EU interests and avoid creating new national burdens.

Banks’ digital accessibility communication varies, reflecting strategic priorities. ING and Santander proactively integrate it into long-term goals, while Deutsche Bank focuses on compliance, often superficially. Société Générale aspires to improve, but gaps persist between claims and action. Swedbank and Danske Bank offer limited transparency, prioritizing sustainability over accessibility. This fragmentation highlights differing stakeholder pressures and strategic ambitions, suggesting a need for stronger collaboration to embed inclusivity beyond compliance in self-service banking.

The EBA report found ESG data is improving but still incomplete. Upcoming regulations like CSRD and ESRS, plus greater transparency in ESG ratings, are expected to significantly enhance data availability and accessibility.

The OCC reports that operational risk is elevated due to cyber threats and complex operations. Compliance risks are also significant, especially in areas like BSA/AML and fraud prevention. External fraud targeting consumers and banks is increasing, requiring strong fraud management practices. Banks should prioritize risk management, maintain sound controls, and educate customers to mitigate these risks.

The study assesses the impact of Europe's Single Supervisory Mechanism on banks' balance sheets, finding that centrally supervised banks have higher Tier 1 capital ratios. This is influenced by capital requirements, business models, and credit risk, particularly in countries with less stringent regulations, leading to increased resilience.

This article reviews the EU's Artificial Intelligence Act, highlighting its structure, scope, and key principles like fairness and transparency. It critiques the complexity of regulating high-risk AI, forbidden practices, and the risk of hindering responsible innovation despite an overall balanced framework.