Development and application of expert systems in audit services

Author

Denna, Eric L. ; Hansen, James V. ; Meservy, Rayman D.

Author_Institution

Marriott Sch. of Manage., Brigham Young Univ., Provo, UT, USA

Volume

3

Issue

2

fYear

1991

fDate

6/1/1991 12:00:00 AM

Firstpage

172

Lastpage

184

Abstract

The authors evaluate research and development in the design of expert systems for the audit domain, providing an overview of the domain of expert judgment involved in the audit process. A framework used to present and analyze work to date and to guide future efforts is constructed. Methods of knowledge acquisition being used to develop audit applications are examined. The authors address knowledge representation for the audit domain. Most systems developed for auditing are rule-based systems. Currently, however, other representational forms are being tested that may be more appropriate for dealing with audit complexity. Progress being made in expert system validation is considered, and the current state of development and directions for future efforts are briefly discussed

Keywords

auditing; expert systems; knowledge acquisition; audit complexity; audit domain; audit process; expert judgment; expert system validation; future efforts; knowledge acquisition; knowledge representation; representational forms; rule-based systems; Aggregates; Artificial intelligence; Decision making; Expert systems; Information analysis; Knowledge acquisition; Knowledge management; Knowledge representation; Performance analysis; Taxonomy;

fLanguage

English

Journal_Title

Knowledge and Data Engineering, IEEE Transactions on

Publisher

ieee

ISSN

1041-4347

Type

jour

DOI

10.1109/69.87997

Filename

87997