Strategic multiple criteria group <scp>decision‐making</scp> model for continuous auditing system

Shiue, William; Liu, Jau Yang; Li, Zong Ying

doi:10.1002/mcda.1758

Cited by 4 publications

(4 citation statements)

References 62 publications

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“…This technique helps decision-makers and managers to develop long-term strategies to achieve the desired goal (Chou et al, 2012). Over the last decade, DEMATEL and its integration with other MCDM methods have been used widely in several sectors such as in identifying relationships between critical success factors of business process management factors (Bai and Sarkis, 2013); to analyze internal barriers of automotive part remanufacturers (Xia & Cheng, 2019); to determine the causal relationship and their influence (Tsai et al, 2016); for the selection network controller and relays (Sharma et al, 2017); green supply chain practices and performance (Kusi-Sarpong et al, 2016a); identification and ranking of the risk factors (Singh et al, 2019); in evaluating food supply chain performance (Sufiyan et al, 2019); evaluating the performance criteria of branding Taiwan for tourism (Chen et al, 2012); assessing the quality of cloud computing services (Su et al, 2012); continuous auditing system (Shiue et al, 2021).…”

Section: Mcdm Methods For Supporting Decisionsmentioning

confidence: 99%

A hybrid multi‐criteria decision‐making approach to evaluate interrelationships and impacts of supply chain performance factors on pharmaceutical industry

Khan

Gupta

Gunasekaran

et al. 2022

Multi Criteria Decision Anal

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Pharmaceutical Supply Chain (PSC) plays a critical role in the healthcare sector. This study identifies, validates, and prioritises the factors that play a crucial role in PSC performance, adopting a threefold approach. In the first stage performance, indicators were identified through an extensive review of the literature. With the help of expert opinion, the identified factors were validated and then categorised based on technological—organisational—environmental (TOE) and supply chain (SC) theories to propose a framework. The Pakistani Pharmaceutical sector firms were selected to investigate the cause and effect relationship among the factors, their interdependencies, and impact on overall PSC performance. This investigation was supported by a novel integrated analytic model composed of best worst method (BWM), decision‐making trial and evaluation laboratory (DEMATEL), and analytical network process (ANP) methods. The results indicate that ‘human resource skills, competencies, and involvement’, ‘process improvement and healthcare reform, and manufacturing’, and ‘distribution and inventory management’ are the top three factors that have a high impact on the overall PSC performance. This study outcome help inform decision‐makers and managers in the healthcare sector in formulating strategies to improve their SC performance.

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Section: Mcdm Methods For Supporting Decisionsmentioning

confidence: 99%

A hybrid multi‐criteria decision‐making approach to evaluate interrelationships and impacts of supply chain performance factors on pharmaceutical industry

Khan

Gupta

Gunasekaran

et al. 2022

Multi Criteria Decision Anal

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“…Traditionally, auditing procedures have been performed on a cyclical basis-for example once a month-after business activities have occurred (Coderre, 2005). Breaking with this cyclical approach, CA was first introduced by Groomer and Murthy (1989), and then Vasarhelyi and Halper (1991) applied a monitoring layer for auditors (Shiue et al, 2021;Yoon et al, 2021). Whilst the concept of CA has existed since the 1980s, and multiple definitions have been presented, no standard definition exists.…”

Section: Continuous Auditingmentioning

confidence: 99%

“…The CA literature presents numerous CA frameworks intended for financial and IT auditing. For example, Yoon et al (2021) and Shiue et al (2021) developed frameworks for CA systems. Yoon et al (2021) presented a CA system with alarms for unusual transactions and exceptions on three levels.…”

Section: Drawing Lessons For Ai Auditing From the Existing Continuous...mentioning

confidence: 99%

“…However, although CA is a mature concept (e.g. Eulerich & Kalinichenko, 2018;Shiue et al, 2021;Vasarhelyi & Halper, 1991), we were unable to find an established literature stream specifically on CA of AI (CAAI) beyond general calls for monitoring the impacts of algorithmic systems (e.g. Doneda & Almeida, 2016;Metcalf et al, 2021;Shah, 2018;Yeung et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Continuous Auditing of Artificial Intelligence: a Conceptualization and Assessment of Tools and Frameworks

Minkkinen

Laine

Mäntymäki

2022

DISO

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Artificial intelligence (AI), which refers to both a research field and a set of technologies, is rapidly growing and has already spread to application areas ranging from policing to healthcare and transport. The increasing AI capabilities bring novel risks and potential harms to individuals and societies, which auditing of AI seeks to address. However, traditional periodic or cyclical auditing is challenged by the learning and adaptive nature of AI systems. Meanwhile, continuous auditing (CA) has been discussed since the 1980s but has not been explicitly connected to auditing of AI. In this paper, we connect the research on auditing of AI and CA to introduce CA of AI (CAAI). We define CAAI as a (nearly) real-time electronic support system for auditors that continuously and automatically audits an AI system to assess its consistency with relevant norms and standards. We adopt a bottom-up approach and investigate the CAAI tools and methods found in the academic and grey literature. The suitability of tools and methods for CA is assessed based on criteria derived from CA definitions. Our study findings indicate that few existing frameworks are directly suitable for CAAI and that many have limited scope within a particular sector or problem area. Hence, further work on CAAI frameworks is needed, and researchers can draw lessons from existing CA frameworks; however, this requires consideration of the scope of CAAI, the human–machine division of labour, and the emerging institutional landscape in AI governance. Our work also lays the foundation for continued research and practical applications within the field of CAAI.

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Analytic network process in economics, finance and management: Contingency factors, current trends and further research

Gonzalez-Urango,

Mu,

Ujwary-Gil

et al. 2024

Expert Systems with Applications

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Strategic multiple criteria group decision‐making model for continuous auditing system

Cited by 4 publications

References 62 publications

A hybrid multi‐criteria decision‐making approach to evaluate interrelationships and impacts of supply chain performance factors on pharmaceutical industry

A hybrid multi‐criteria decision‐making approach to evaluate interrelationships and impacts of supply chain performance factors on pharmaceutical industry

Continuous Auditing of Artificial Intelligence: a Conceptualization and Assessment of Tools and Frameworks

Analytic network process in economics, finance and management: Contingency factors, current trends and further research

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