arbiter
JournalsPricingAccount

Rule induction from exceptions and outliers for continuous auditing

Nuriddin Tojiboyev

The International Journal of Digital Accounting Research2025https://doi.org/10.4192/1577-8517-v25_4article
ABDC B
Weight
0.50

What the paper says

This manuscript proposes using a feedback loop built in a form of rule induction from confirmed instances of misstatements identified through exception and outlier analyses to update existing rules or create new ones for additional filter discovery. This addition to the analytics of the continuous audit informs auditors about potential misstatement risks they might not be aware of and suggests updates and new filters that could be integrated into the transaction verification module. The proposed artifact enhances the use of risk scores in transaction verification by better reflecting the underlying causes of misstatements. Analyzing confirmed outlier instances with rule induction algorithms enables auditors to develop additional helpful rules to identify more exceptions—rules they may not be aware of. I believe that these extensions could become an important part of the continuous audit framework. Keywords: Rule induction, exception selection, outlier analyses, continuous audit, audit analytics.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.4192/1577-8517-v25_4

Or copy a formatted citation

@article{nuriddin2025,
  title        = {{Rule induction from exceptions and outliers for continuous auditing}},
  author       = {Nuriddin Tojiboyev},
  journal      = {The International Journal of Digital Accounting Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.4192/1577-8517-v25_4},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Rule induction from exceptions and outliers for continuous auditing

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.