KASS, knowledge based system, internal accounting controls
This paper describes the design of a knowledge-based system to assist auditors in the evaluatation of internal accounting controls and focusses on the logic-based language AL that has been developed as a knowledge representation formalism. Interesting features of AL include a declarative approach to modeling accounting systems and the means to explicitly describe authority structures typically used to enforce internal controls.
BYU ScholarsArchive Citation
Krishnan, Ramayya; Meservy, Rayman D.; and Gadh, Vandana, "KASS: A Knowledge-based Auditor Support System" (1986). Faculty Publications. 3237.
Marriott School of Management