The Application of Data Fusion Technology in Continuous Auditing
Huanzhuo Ye, Yang Ruan, Gulai Huang -, Yonghua Wang · INTERNATIONAL JOURNAL ON Advances in Information Sciences and Service Sciences · 2011
DS evidence theory, an important tool for the study of data fusion, can effectively reason uncertainty problems. For the audit evidence combination problems in continuous auditing, this paper presents the basic probability assignment function calculation based on the Gaussian fuzzy membership function and gives the decision rules of evidence combination results, of which this paper verified effectiveness by an example.