auditing, artificial intelligence, expert systems
This paper will provide the reader with an introduction to the field of financial auditing and the applicability of Decision Support Systems (DSS), Artificial Intelligence (AI), and Expert Systems (ES) to that field of endeavor. The paper will also discuss a continuing research project concerning the application of DSS/AI/ES techniques to the evaluation of internal accounting controls. The reader will find that the evaluation of internal accounting controls is a critical step in every financial audit and that it is an area in which the auditor exhibits substantial expertise. It is thus an area of work particularly suited to the application of expert systems technology.
BYU ScholarsArchive Citation
Bailey, Andrew D.; Meservy, Rayman D.; Duke, Gordon L.; Johnson, Paul E.; and Thompson, William, "Auditing, Artificial Intelligence and Expert Systems" (1986). Faculty Publications. 3246.
Marriott School of Management