Expense reimbursement internal control is a high-stakes corporate finance task that combines multimodal, visually rich evidence (e.g., receipts and approval forms), firm-specific policy text, and multi-step compliance reasoning. No existing benchmark evaluates large multimodal models (LMMs) in this domain. We introduce ReimburseBench, the first benchmark targeting full-workflow multimodal audit reasoning in corporate internal control. It comprises 151 expert-constructed reimbursement workflows, each packaging an application, receipts and supporting documents, and a firm-specific policy, evaluated by a process-level rubric grounded in twelve auditing logic points. Benchmarking nine frontier and locally deployable systems, we find the strongest attains only 72.5%, and no model exceeds 47.7% on hard workflows. Beyond this aggregate score, risk-aware, process-level evaluation surfaces three structural findings: (i) a persistent gap between binary admissibility judgment and precise quantitative computation; (ii) a systematic lenient bias in monetary predictions that poses deployment risk; and (iii) a performance pattern consistent with compositional-generalization difficulties under realistic workflow load. We provide ReimburseBench as a testbed for advancing LMMs toward trustworthy financial systems. Data and code: https://github.com/ikerzhan/ReimburseBench.

Stepwise model routing improves the efficiency of Large Reasoning Models (LRMs) by assigning each reasoning step to a suitable model. Recent methods formulate routing as a sequential decision process and train the router with reinforcement learning. However, although they model routing as a process, they still supervise the router with outcome rewards. Such rewards only reflect final answer correctness and fail to evaluate intermediate routing decisions, which can weaken performance and generalization. To address this gap, we propose RoRo, a rubric-guided process reward framework for stepwise model routing. RoRo first collects diverse routing trajectories and constructs preference pairs based on outcome, cost, and process quality. It then trains a Rubricor to generate a query-specific evaluation rubric and a Judge to score routing trajectories under this rubric through alternating optimization. The resulting process rewards are combined with outcome rewards to optimize the routing policy via GRPO. Experiments on five reasoning benchmarks under both same-family and cross-family settings show that RoRo consistently outperforms strong baselines and achieves better accuracy and cost trade-offs.

Generative recommendation, which directly generates item identifiers, has emerged as a promising paradigm for recommendation systems. However, this left-to-right paradigm inherently biases the model towards local contexts, failing to capture deeper historical dependencies necessary for understanding complex user intents.To address this limitation, we propose Masked History Learning (MHL), a novel training framework that shifts the objective from simple next-step prediction to deep comprehension of history. MHL augments the standard autoregressive objective with an auxiliary task of reconstructing masked historical items, compelling the model to understand "why” an item path is formed from the user’s past behaviors, rather than just "what” item comes next.We introduce two key contributions to enhance this framework: (1) an entropy-guided masking policy that intelligently targets the most informative historical items for reconstruction, and (2) a curriculum learning scheduler that progressively transitions from history reconstruction to future prediction.Experiments on three public datasets show that our method significantly outperforms state-of-the-art generative models, highlighting that a comprehensive understanding of the past is crucial for accurately predicting a user’s future path. The code is available at https://github.com/CQU-MM-Intelligent-Lab/MHL.

Extensive research has been conducted to explore the capabilities of large language models (LLMs) in table reasoning. However, the essential task of transforming tables information into reports remains a significant challenge for industrial applications. This task is plagued by two critical issues: 1) the complexity and diversity of tables lead to suboptimal reasoning outcomes; and 2) existing table benchmarks lack the capacity to adequately assess the practical application of this task. To fill this gap, we propose the table-to-report task and construct a bilingual benchmark named T2R-bench, where the key information flow from the tables to the reports for this task. The benchmark comprises 457 industrial tables, all derived from real-world scenarios and encompassing 19 industry domains as well as four types of industrial tables. Furthermore, we propose a novel evaluation criteria to fairly measure the quality of report generation. Expeimental results show that Deepseek-R1 only achieves the best performance with 62.71% overall score, indicating that LLMs still have room for improvement on T2R-bench.