Expert Systems in Auditing

✍ Scribed by J. C. van Dijk, Paul Williams (auth.)

• Publisher: Palgrave Macmillan UK
• Year: 1990
• Tongue: English
• Leaves: 188
• Edition: 1
• Category: Library

✦ Synopsis

This book provides an understanding of the concepts and objectives of expert systems. It is a practical guide, intended to help the practitioner in identifying potential application in his/her own practice, and to understand the limitations of the technology. This should provide the auditor with a ground basis to direct, stimulate and control development efforts in his own practice. At the same time, it should give students in auditing a good grasp of the possibilities and limitations of the technology.

✦ Table of Contents

Front Matter....Pages 1-10
Introduction: Computers, Impact And Perspective....Pages 11-15
Front Matter....Pages 17-17
Artificial Intelligence — Parent Science of Expert Systems....Pages 19-20
The History of Artificial Intelligence....Pages 21-26
Applications of Artificial Intelligence....Pages 27-35
Knowledge, Representation and Acquisition....Pages 36-49
Expert Systems, the State-of-the-Art....Pages 50-60
Front Matter....Pages 61-61
Auditing — An Introduction....Pages 65-79
Developments in Expert Audit Systems....Pages 80-84
Initiating the Audit Process....Pages 85-89
Risk Assessment....Pages 90-94
The Planning Process....Pages 95-101
Recording, Evaluating and Testing Controls....Pages 102-112
Substantive Testing....Pages 113-120
Progress Control and Quality Control....Pages 121-127
Certification and Reporting....Pages 128-141
Audit Files....Pages 142-144
Expert Systems and the Role of Internal Audit....Pages 145-147
Front Matter....Pages 149-149
Strategic Considerations....Pages 151-154
The First Practice Applications....Pages 155-158
The Development Process....Pages 159-164
Front Matter....Pages 149-149
The Costs of Expert Systems....Pages 165-170
Back Matter....Pages 171-192

✦ Subjects

Economic History; Accounting/Auditing; Theory of Computation; Artificial Intelligence (incl. Robotics)