Governance of artificial intelligence applications in a business audit via a fusion fuzzy multiple rule-based decision-making model

Financial Innovation

Table 3 The comparison results under two scenarios

Clusters	Selected criteria		Coverage (Cov.)		Accuracy (Acc.)		Summation of Cov. and Acc.
	KM	FKM	KM	FKM	KM	FKM	KM	FKM
k = 2	c₁, c₂, c₄, c₆, c ₇, c₈, c₁₁, c₁₂, c₁₄, c₁₇, c₁₈, c₂₀, c₂₁, c₂₂, c₂₃	c₁, c₂, c₄, c₅, c₈, c₁₀, c₁₂, c₁₃, c₁₅, c₁₇, c₁₉, c₂₁, c₂₂, c₂₃	0.84	0.87	0.78	0.83	1.62	1.7
k = 3	c₁, c₂, c₃, c₄, c₆, c₈, c₁₁, c₁₂, c₁₄, c₁₆, c₁₈, c₁₉, c₂₀, c₂₂, c₂₃	c₁, c₃, c₄, c₅, c₆, c₇, c₉, c₁₁, c₁₂, c₁₃, c₁₅, c₁₉, c₂₂, c₂₃	0.81	0.85	0.83	0.89	1.64	*1.74*
k = 4	c₁, c₂, c₅, c₇, c₈, c₁₁, c₁₃, c₁₇, c₁₉, c₂₁, c₂₃	c₁, c₃, c₅, c₈, c₁₁, c₁₄, c₁₅, c₁₈, c₁₉, c₂₁, c₂₂, c₂₃	0.76	0.81	0.78	0.80	1.54	1.61
k = 5	c₂, c₄, c₅, c₇, c₉, c₁₀, c₁₁, c₁₃, c₁₄, c₁₆, c₁₈, c₂₁, c₂₃	c₁, c₂, c₃, c₅, c₇, c₉, c₁₁, c₁₄, c₁₈, c₂₂, c₂₃	0.71	0.75	0.73	0.79	1.44	1.54

The bold-italic text represents the model with these selected features reaches the optimal performance