Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule-based decision-making model

Financial Innovation

Research

Fu-Hsiang Chen¹  Ming-Fu Hsu²  Gwo-Hshiung Tzeng³  Kuang-Hua Hu⁴ 

[1] Department of Accounting, Chinese Culture University, 55, Hwa-Kang Road, Yang-Ming-Shan, 11114, Taipei, Taiwan;Department of Business Management, National United University, 1, Lienda, 360001, Miaoli, Taiwan;Graduate Institute of Urban Planning, National Taipei University, Taipei Campus, 67, Sec. 3, Ming-shen E. Road, 10478, Taipei, Taiwan;School of Accounting, Finance and Accounting Research Center, Nanfang College, 510970, Guangzhou, Guangdong, People’s Republic of China;

关键词: Fuzzy multiple rule-based decision making;    Auditing;    Artificial intelligence;    Risk management;   

DOI  :  10.1186/s40854-022-00436-4

 received in 2021-07-28, accepted in 2022-12-07,  发布年份 2022

来源: Springer

【 摘 要 】

A broad range of companies around the world has welcomed artificial intelligence (AI) technology in daily practices because it provides decision-makers with comprehensive and intuitive messages about their operations and assists them in formulating appropriate strategies without any hysteresis. This research identifies the essential components of AI applications under an internal audit framework and provides an appropriate direction of strategies, which relate to setting up a priority on alternatives with multiple dimensions/criteria involvement that need to further consider the interconnected and intertwined relationships among them so as to reach a suitable judgment. To obtain this goal and inspired by a model ensemble, we introduce an innovative fuzzy multiple rule-based decision making framework that integrates soft computing, fuzzy set theory, and a multi-attribute decision making algorithm. The results display that the order of priority in improvement—(A) AI application strategy, (B) AI governance, (D) the human factor, and (C) data infrastructure and data quality—is based on the magnitude of their impact. This dynamically enhances the implementation of an AI-driven internal audit framework as well as responds to the strong rise of the big data environment.

【 授权许可】

CC BY   
© Southwestern University of Finance and Economics 2023

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