Taiwan’s auditors have suffered from processing excessive audit data, including drawing audit evidence. This study advances sampling techniques by integrating machine learning with sampling. This machine learning integration helps avoid sampling bias, keep randomness and variability, and target the risker samples. We first apply a Naive Bayes classifier to classify data into some classes. Next, a user-based, item-based, or hybrid approach is employed to draw audit evidence. The representativeness index is the primary metric for measuring the representativeness of audit evidence. The user-based approach denotes the selection of samples between two percentiles in a class as audit evidence. It may be equivalent to a combination of monetary and variable sampling methods. The item-based approach represents the choice of risky samples as audit evidence. It may be identical to a combination of non-statistical and monetary sampling methods. Auditors can hybridize those user-based and item-based approaches to balance representativeness and riskiness in selecting audit evidence. Three experiments show that sampling using machine learning integration has the benefits of drawing unbiased samples, handling complex patterns, correlations, and unstructured data, and improving efficiency in sampling big data. However, the limitations are the classification accuracy output by machine learning algorithms and the range of prior probabilities.

This paper presents the methodology to detect and identify the type of fault that occurs in shunt connected static synchronous compensator (STATCOM) transmission line using a combination of Discrete Wavelet Transform (DWT) and Naive Bayes classifier. To study this, the network model is designed using Mat-lab/Simulink. The different faults such as Line to Ground (LG), Line to Line (LL), Double Line to Ground (LLG) and three-phase (LLLG) fault are applied at different zones of system with and without STATCOM considering the effect of varying fault resistance. The three-phase fault current waveforms obtained are decomposed into several levels using daubechies mother wavelet of db4 to extract the features such as standard deviation and Energy values. The extracted features are used to train the classifiers such as Multi-Layer Perceptron Neural Network (MLP), Bayes and Naive Bayes (NB) classifier to classify the type of fault that occurs in the system. The results reveal that the proposed NB classifier outperforms in terms of accuracy rate, misclassification rate, kappa statistics, mean absolute error (MAE), root mean square error (RMSE), relative absolute error (RAE) and root-relative square error (RRSE) than MLP and Bayes classifier.

ClinVar is a web platform that stores around 774k curated entries, which allows exploring genetic variants and their associations with complex phenotypes. A partial set of ClinVar’s genetic associations were reported with conflict of interpretation or uncertain clinical impact significance, which currently challenges clinicians and geneticists. Here, we evaluate the performance of data pre-processing methods combined with classical prediction methods, such as Naive Bayes, Random Forest, and Support Vector Machine to build a meta-prediction model aiming to improve genetic pathogenicity interpretation. Models were trained with ClinVar data (September 2020), and genetic variants were annotated with eight functional impact predictors catalogued with SnpEff/SnpSift (v4.3). A 10-fold cross-validation strategy was performed for evaluation by accuracy, F1-Score, Receiver Operating Characteristic, Area Under Curve. The best meta-prediction model raises by combining one-hot encoding with tree-based classifiers as Random Forest, which shows Area Under Curve ≥ 0,93. We predict pathogenicity for 109k genetic variants, which were found labeled as uncertain significance or conflict of interpretation. Additionally, we implemented AmazonForest (https://www.lghm.ufpa.br/amazonforest), a web tool to query data for a set of 5k variants that were predicted with high pathogenic probability (RFprob >= 0.9).

Machine learning (ML) is increasingly useful as data grows in volume and accessibility as it can perform tasks (e.g. categorisation, decision making, anomaly detection, etc.) through experience and without explicit instruction, even when the data are too vast, complex, highly variable, full of errors to be analysed in other ways , . Thus, ML is great for natural language, images, or other complex and messy data available in large and growing volumes. Selecting a ML algorithm depends on many factors as algorithms vary in supervision needed, tolerable error levels, and ability to account for order or temporal context, among many other things. Importantly, ML methods for explicitly ordered or time-dependent data struggle with errors or data asymmetry. Most data are at least implicitly ordered, potentially allowing a hidden `arrow of time’ to affect non-temporal ML performance. This research explores the interaction of ML and implicit order by training two ML algorithms on Twitter data before performing automatic classification tasks under conditions that balance volume and complexity of data. Results show that performance was affected, suggesting that researchers should carefully consider time when selecting appropriate ML algorithms, even when time is only implicitly included.

Falls are extremely damaging to the elderly. The number of elderly who have experienced falls has increased over the years, several of the elderly stay alone or in in badly maintained elderly homes. This makes a low-cost fall detection system a necessity. There has been huge improvements in terms of IoT systems, ML algorithms. Varied data sets have been collected across the world for fall detection. These data sets have a very little in common among them, in terms of user demographics, sensors used, the ADL and Fall activities Hence in this paper we present a data set that has wide user demographics, we used various sensors – such as accelerometer, gyroscope, magnetometer and hear rate. We used wrist worn sensors to collect data. In this paper we present a detailed analysis of the data set we collected using common ML algorithms such as – Naïve Bayes (NB), K Nearest Neighbor (KNN), Logistic Regression (LR), Random Forest (RF) and Support Vector Machines (SVM). We analyzed the performance of these algorithms for variations in accuracy with respect to age, gender, height, weight and health issues and we have identified outliers by analyzing each incorrect prediction. This paper provides the complete details of the data collection methodology, The methods used for analysis and presents the results of analysis in complete detail.