Keywords

auditing, artificial intelligence, expert systems

Abstract

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.

Document Type

Peer-Reviewed Article

Publication Date

1986

Language

English

College

Marriott School of Management

Department

Information Systems

University Standing at Time of Publication

Associate Professor

Share

COinS