Keywords

Auditing, decision support, expert systems, knowledge acquisition, knowledge representation, performance evaluation

Abstract

Professional auditing has become much more complex over the past decade. This development has engendered a need for leveraging auditor expertise. In an attempt to meet this need, public accounting firms have been actively involved in supporting the development and application of artificial intelligence methods in audit services, which forms the foundation of their business. Much of the development and application of artificial intelligence in auditing has taken the form of expert systems. This paper examines the current state of the art and provides a framework for analysis of present work, as well as a guide to future efforts.

Document Type

Peer-Reviewed Article

Publication Date

1991-6

Publisher

IEEE

Language

English

College

Marriott School of Management

Department

Accountancy

University Standing at Time of Publication

Associate Professor

Included in

Accounting Commons

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