السؤال — عربي
يقوم نشاط تدقيق داخلي بتجربة نموذج تحليلات البيانات يهدف إلى تحديد الشذوذ في مدفوعات الموردين ومؤشرات الاحتيال المحتملة. ما هو المعيار الأكثر ملاءمة لتقييم نجاح النموذج التجريبي؟
Question — English
An internal audit activity is piloting a data analytics model, which aims to identify anomalies in payments to vendors and potential fraud indicators. Which of the following would be the most appropriate criteria for assessing the success of the piloted model?
الخيارات — عربي
Options — English
💡 A. The percentage of cases flagged by the model and
confirmed as positives: This is the best criterion for
assessing the model's success because it measures its
accuracy and effectiveness in identifying actual
anomalies and fraud cases. A high confirmation rate
indicates that the model is reliable and minimizes false
positives.
B. The development and maintenance costs associated
with the model: While cost efficiency is important, it
does not directly assess the model's ability to detect
fraud or anomalies. A low-cost model that performs
poorly is not successful.
C. The feedback of auditors involved with developing
the model: While auditor feedback is valuable, it is
subjective and does not provide a concrete measure of
the model’s effectiveness. The model should be
assessed based on objective performance indicators.
D. The number of criminal investigations initiated based
on the outcomes of the model: This is not the best
measure because investigations depend on multiple
factors, including legal thresholds and company policies.
A successful model should identify actual fraud cases,
regardless of whether they lead to formal investigations.