1. Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule-based decision-making model.
- Author
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Hu, Kuang-Hua, Chen, Fu-Hsiang, Hsu, Ming-Fu, and Tzeng, Gwo-Hshiung
- Subjects
ARTIFICIAL intelligence ,BUSINESS intelligence ,SOFT computing ,INTERNAL auditing ,AUDITING - Abstract
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. Highlights: Artificial intelligence (AI) promotes the sustainability development of audit tasks. A fuzzy MRDM model extracts key factors from large amounts of data. Fuzzy decision-making trial and evaluation laboratory analysis accounts for dependence and feedback among factors. An effective framework of AI-driven business audit is proposed in which "AI cognition of senior executives" is the most important criterion. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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