... on those exceptions that are more likely to be irregular transactions. The framework has six stages: (1) generation of exceptions using defined rules, (2) assignment of suspicion scores to exceptions using belief functions, (3) exception prioritization, (4) exception investigation, (5) rule confidence...

... Assessments Exception Prioritization Internal Audit Quality We thank Dr. Michael Alles, from Rutgers, The State University of New Jersey, Newark, as well as the participants of the 21st SET research workshop held in conjunction with the 2012 AAA Annual Meeting for their valuable comments...