Positive impacts of an intelligent system on internal control problem recognition

Establishing and maintaining proper internal controls is an essential, ongoing, and complex process for today´s organizations. Even though managers are ultimately responsible for ensuring internal control, they are typically not well versed in internal control principles. The literature contains no example of an intelligent system deployed to assist managers in recognizing potential problems in internal control systems. Yet, an intelligent system of this kind might prove to be highly beneficial. This study reports on the development of an intelligent system to assist managers, who do not have specific backgrounds in internal control concepts, evaluate potential weaknesses in internal control systems.