Rule-based and case-based reasoning approach for internal audit of bank
- Authors
- Lee, Gun Ho
- Issue Date
- Mar-2008
- Publisher
- ELSEVIER SCIENCE BV
- Keywords
- bank audit; rule base; case base; reasoning; similarity
- Citation
- KNOWLEDGE-BASED SYSTEMS, v.21, no.2, pp.140 - 147
- Journal Title
- KNOWLEDGE-BASED SYSTEMS
- Volume
- 21
- Number
- 2
- Start Page
- 140
- End Page
- 147
- URI
- http://scholarworks.bwise.kr/ssu/handle/2018.sw.ssu/16896
- DOI
- 10.1016/j.knosys.2007.04.001
- ISSN
- 0950-7051
- Abstract
- Banks currently have a great interest in internal audits to reduce risks, to prevent themselves from insolvency, and to take quick action for financial incidents. This study presents an integrated audit approach of rule-based and case-based reasoning, which includes two stages of reasoning, i.e., screening stage based on rule-based reasoning and auditing stage based on case-based reasoning. Rule-based reasoning uses induction rules to determine whether a new problem should be inspected further or not. Case-based reasoning performs similarity-based matching to find the most similar case in case base to the new problem. The method presented is applied to data of internal audits of a bank. (c) 2007 Elsevier B.V. All rights reserved.
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Collections - College of Engineering > ETC > 1. Journal Articles
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