Keywords

KASS, knowledge based system, internal accounting controls

Abstract

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.

Document Type

Peer-Reviewed Article

Publication Date

1986

Language

English

College

Marriott School of Management

Department

Accountancy

University Standing at Time of Publication

Associate Professor

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