Expert systems in auditing
著者
書誌事項
Expert systems in auditing
Macmillan , Stockton Press, 1990
- : uk
- : us
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注記
Includes index
内容説明・目次
内容説明
Computerization of audit field work has been an aim for almost 25 years. The main bottlenecks in the audit process relate to skills and experience. They have not been eliminated by audit automation so far. Most or all involve knowledge transfer, and this is a key characteristic that makes expert systems viable. This may make automation through expert systems technology successful, where previous attempts at automation have not provided the answer. Expert systems form a complex subject and this book aims at developing concepts as they relate to expert systems in general and especially their application in the audit practice. It has been written primarily for the practising auditor, either in a public accounting firm or in an internal audit function.
目次
- Part 1 Artificial intelligence: origin of expert systems
- background
- applications
- knowledge, knowledge representation, knowledge acquisition
- state-of-the-art. Part 2 Auditing as application area of expert systems: developments
- initiating the audit process
- the planning process
- recording, evaluation and testing internal controls
- testing
- progess control and quality control
- certification and reporting
- audit files. Part 3 Implementation considerations: strategic considerations
- choosing the first practice application
- development process
- cost of expert systems.
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