Information fusion in continuous assurance

JL Perols, US Murthy - Journal of Information Systems, 2012 - publications.aaahq.org
We extend continuous assurance research by proposing a novel continuous assurance
architecture grounded in information fusion research. Existing continuous assurance
architectures focus primarily on methods of monitoring assurance clients' systems to detect
anomalous activities and have not addressed the question of how to process the detected
anomalies. Consequently, actual implementations of these systems typically detect a large
number of anomalies, with the resulting information overload leading to suboptimal decision …
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