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Table 6 Sum of cause \(d_{i}\) and effect \(s_{i}\) influence among dimensions and criteria

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

Dimensions/Criteria

Row sum (\(d_{i}\))

Column sum (\(s_{i}\))

\(d_{i} + s_{i}\)

\(d_{i} - s_{i}\)

AI application strategy (A)

0.550

0.503

1.052

0.047

 AI competencies (\(a_{1}\))

0.598

0.576

1.074

− 0.078

 AI outcomes and expected level (\(a_{2}\))

0.345

0.726

1.071

− 0.381

 Ability of the AI provider (\(a_{3}\))

0.632

0.447

1.079

0.185

 AI cognition of senior executives (\(a_{4}\))

0.714

0.439

1.153

0.275

AI governance (B)

0.554

0.543

1.097

0.011

 Techniques of AI governance (\(b_{1}\))

0.541

0.636

1.177

− 0.095

 AI activities and decisions (\(b_{2}\))

0.581

0.600

1.181

− 0.019

 AI accountability and oversight (\(b_{3}\))

0.567

0.657

1.224

− 0.090

 The necessary skills and expertise of AI responsibilities (\(b_{4}\))

0.698

0.494

1.192

0.204

Data infrastructure and data quality (C)

0.499

0.558

1.057

− 0.059

 Data accessibility (\(c_{1}\))

0.268

0.386

0.654

− 0.118

 Information privacy and security (\(c_{2}\))

0.346

0.231

0.577

0.115

 Completeness, accuracy, and reliability of the data (\(c_{3}\))

0.271

0.268

0.539

0.003

Human factor (D)

0.395

0.395

0.790

0.000

 AI test (\(d_{1}\))

0.267

0.225

0.492

0.042

 Human error and biases (\(d_{2}\))

0.208

0.252

0.460

− 0.044

 Black box (\(d_{3}\))

0.199

0.197

0.396

0.002