Contribution of Machine Learning in Auditing the Integrity of the Electronic Land Register
摘要
The electronic land register is an official document that constitutes the support for the registration of real estate rights registered under the Torrens land regime. This registration constitutes the sole proof of the effective possession of the registered land property, to the exclusion of any other proof. This is why the land register must be permanently protected against any modification, thus ensuring its legal integrity. Using the method of systematic literature review, this contribution proposes the use of artificial intelligence (AI) in the continuous audit of the integrity of the electronic land register, through the use of the Machine Learning (ML) tool. The role of this tool in the continuous audit, its deployment and its limitations are the three research questions of the study. The role of ML in the continuous audit of the integrity of the electronic land register is to monitor, in real time, its records, through learning algorithms used to identify any risk of modification of the register. The deployment of ML in the audit system is carried out through the installation, operation and evaluation of an ML model. Finally, the ML tool of AI has technological limitations linked to the complexity of certain algorithms and the risks of misinterpretation of data.