Limperg instituut

Voordrachten 2024

Federica Picogna
The recent developments of Artificial Intelligence have led to great benefits but also a growing awareness of the risks associated with its use. Various benchmark regulations have been created, such as the AI Act, to protect those belonging to the so-called unprivileged groups from these risks. Auditors naturally qualify as those who can verify that the outcome of AI adheres to the law, using statistical tools called fairness measures. However, conducting an AI audit presents different issues. To tackle these issues, we implemented an easily understandable decision-making workflow that the Auditor can use as a guide in selecting the most appropriate Fairness Measure to use. To understand the functioning of such decision-making workflow, we applied it to a well-known real-life case: the COMPAS dataset. Additionally, we immediately recognized new challenges for the future, which we hope to address through an exchange of ideas!
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Brinn Hekkelman
Om discriminatie door een selectie-algoritme te voorkomen is een eerste reactie vaak om gevoelige informatie helemaal weg te laten. Dit biedt echter geen garantie voor succes en leidt ertoe dat je zicht op mogelijke discriminatie verliest. Door in de selectie, na het algoritme, bij te sturen kan je zowel effectief als representatief selecteren. Zo houd je zelf de regie in handen en maak je het selectie-algoritme transparant.
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Laura van Liere
Laura bespreekt waarom het belangrijk is om bij het inregelen van een Fraudedetectiesysteem (FDS) te zorgen dat dit in lijn is met de strategische doelen van de organisatie, en hoe je dat kunt doen.
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Marcel Boersma
Today, we’re diving into the future of auditing with data-driven methods. My research transforms financial data from over 300 companies into intuitive networks, giving auditors a clear, comprehensive view of financial structures. We’ll explore a financial statement network designed for auditors, uncover universal patterns in network statistics, and simplify complex financial structures for easier analysis. Additionally, we’ll unveil a powerful tool for comparing financial structures to identify potential risks. This research represents a significant step forward for our profession, offering new insights, tools, and a path towards more efficient and effective audits. Join me in shaping the future of auditing!
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David Wood
Discover the transformative potential of Generative AI in auditing with insights from David A. Wood, Ph.D., of Brigham Young University. This presentation highlights the rapid improvement in AI performance, essential uses of ChatGPT in audit processes, and the importance of AI governance. Learn from live demonstrations how organizations are integrating AI into audit processes.
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