Title :
An Audit Decision Aid System for Management Fraud Risk Assessment Using AHP-CBR
Author :
Song Dingwei ; Song Xinping
Author_Institution :
Sch. of Bus. & Manage., Jiangsu Univ., Zhenjiang, China
Abstract :
In today´s world economy, auditing has become more critical than ever. It was found that the use of audit decision aid systems to identify the risk of management fraud has become a promising solution. In this paper, a hybrid model of integrating case-based reasoning (CBR) and analytical hierarchy process (AHP) is proposed as fraud assessment model. In particular, the frame of the management fraud risk assessment system based on the CBR-AHP model is given. The system can facilitate auditors in performing the task of management fraud risk assessment in auditing.
Keywords :
auditing; case-based reasoning; decision making; risk management; analytical hierarchy process; audit decision aid system; auditing; case-based reasoning; fraud assessment model; management fraud risk assessment; Analytical models; Artificial intelligence; Indexing; Industries; Maintenance engineering; Risk management;
Conference_Titel :
Management and Service Science (MASS), 2011 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-6579-8
DOI :
10.1109/ICMSS.2011.5998160
