16 papers · ranked by Valyu relevance
Anna Marie Rezk, Patrizia Di Campli San Vito, Ayah Soufan, Graham McDonald + 2 more
Search engines that present users with a ranked list of search results are a fundamental technology for providing public access to information. Evaluations of such systems are typically conducted by domain experts and focus on model-centric metrics, relevance judgments, or output-based analyses, rather than on how…
Jakob Mökander
AI auditing is a rapidly growing field of research and practice. This review article, which doubles as an editorial to Digital Society's topical collection on 'Auditing of AI', provides an overview of previous work in the field. Three key points emerge from the review. First, contemporary attempts to audit AI systems…
David Yorston, Richard Wormald
Auditing: what is it all about? Clinical audit is about measuring the quality of care we provide against relevant standards. If we are failing to meet these standards, the audit should help us understand the factors that are causing us to fail, so that we can set priorities and make improvements. Auditing forms part of…
Xiaofeng Dai, Weidong Zhu
The entire auditing process is complicated and tedious and requires a lot of human resources. Therefore, the intelligent development of auditing is the general trend. In order to improve the audit quality, this paper establishes an intelligent financial audit model that can predict the audit opinion of the consolidated…
Xiong Wang, Fernando A. F. Ferreira, Pengyu Yan
Annual audit planning is a multi-criteria decision-making problem faced by internal audit departments of all organizations. Due to the constrained audit resources, the planning process primarily involves the analysis and evaluation of complex factors for selecting auditable units that maximize the full potential of…
Lixia Gao, Shadab Alam
Internal auditing demands innovative and secure solutions in today’s business environment, with increasing competitive pressure and frequent occurrences of risky and illegal behaviours. Blockchain along with secure databases like encryption improves internal audit security through immutability and transparency. Hence…
Inioluwa Deborah Raji, Peggy Xu, Colleen Honigsberg, Daniel E. Ho
Much attention has focused on algorithmic audits and impact assessments to hold developers and users of algorithmic systems accountable. But existing algorithmic accountability policy approaches have neglected the lessons from non-algorithmic domains: notably, the importance of interventions that allow for the…
Adrian G. Barnett, Pauline Zardo, Nicholas Graves, Jelte M. Wicherts
The “publish or perish” incentive drives many researchers to increase the quantity of their papers at the cost of quality. Lowering quality increases the number of false positive errors which is a key cause of the reproducibility crisis. We adapted a previously published simulation of the research world where labs that…
Fatma-Elzahraa Eid, Haitham Elmarakeby, Yujia Alina Chan, Nadine Fornelos Martins + 4 more
Representational biases that are common in biological data can inflate prediction performance and confound our understanding of how and what machine learning (ML) models learn from large complicated datasets. However, auditing for these biases is not a common practice in ML in the life sciences. Here, we devise a…
Hakim Lyngstadås, Johannes Mauritzen
We examine the effect of auditing on dividends in small private firms. We hypothesize that auditing can constrain dividends by way of promoting accounting conservatism. We use register data on private Norwegian firms and random variation induced by the introduction of a policy allowing small private firms to forgo the…
Abeba Birhane, Ryan Steed, Victor Ojewale, Briana Vecchione + 1 more
'Inioluwa Deborah Raji'] Abstract—One of the most concrete measures to take towards meaningful AI accountability is to consequentially assess and report the systems' performance and impact. However, the practical nature of the "AI audit" ecosystem is muddled and imprecise, making it difficult to work through various…
Mercede Erfanian, Luc Meunier, Jean-Francois Gajewski
Cognitive overload may compromise critical competencies essential for effective auditing, including fraud detection and risk assessment. Auditors, tasked with processing extensive information under time constraints, may experience difficulties in maintaining professional scepticism, a fundamental mechanism that…
Petros Terzis, Michael Veale, Noëlle Gaumann
For almost a decade now, scholarship in and beyond the ACM FAccT community has been focusing on novel and innovative ways and methodologies to audit the functioning of algorithmic systems. Over the years, this research idea and technical project has matured enough to become a regulatory mandate. Today, the Digital…
Yubo Zhang
Long-read and single-molecule sequencing technologies are rapidly increasing molecule-level data, with platforms such as Oxford Nanopore, PacBio HiFi, and Roche sequencing-by-expansion advancing at different technology readiness levels. In the specific context of Pore-C and HiPore-C multi-contact chromatin-conformation…
William V. Smith, Stefan R. Pulver
An increasing number of research institutions and funding bodies are making sustainability a focal point. The rapid rollout of auditing processes, such as the Laboratory Efficiency Assessment Framework (LEAF), and changing institutional policies, are creating demand for sustainability accounting upon researchers.…
Mercede Erfanian, Luc Meunier, Jean-Francois Gajewski
Cognitive overload can impair professional scepticism in high-stakes contexts such as auditing. In these settings, sustaining professional scepticism is essential. Default nudges, or pre-selected options, may offset these effects by reducing cognitive demands. We conducted two online experiments to examine how…