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Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers. Audit evidence is required by auditors to determine if a company has correct information considering their financial statements. If the information is correct, a CPA (Certified Public Accountant) can confirm the company's financial ...
Ethical principles. [edit] In the review of 84 [ 16 ] ethics guidelines for AI, 11 clusters of principles were found: transparency, justice and fairness, non-maleficence, responsibility, privacy, beneficence, freedom and autonomy, trust, sustainability, dignity, solidarity.
e. International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
The Pan-Canadian Artificial Intelligence Strategy (2017) is supported by federal funding of Can $125 million with the objectives of increasing the number of outstanding AI researchers and skilled graduates in Canada, establishing nodes of scientific excellence at the three major AI centres, developing 'global thought leadership' on the economic ...
Information technology audit. An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure and business applications. The evaluation of evidence obtained determines if the information systems are safeguarding assets, maintaining data integrity ...
Explainable AI (XAI), often overlapping with interpretable AI, or explainable machine learning (XML), either refers to an artificial intelligence (AI) system over which it is possible for humans to retain intellectual oversight, or refers to the methods to achieve this. [1][2] The main focus is usually on the reasoning behind the decisions or ...
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