search query: @indexterm AUDITING / total: 1120
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| Author: | Davis, J. T. Massey, A. P. Lovell II, R. E. R. |
| Title: | Supporting a complex audit judgement task: An expert network approach |
| Journal: | European Journal of Operational Research
1997 : DEC, VOL. 103:2, p. 350-372 |
| Index terms: | AUDITING NEURAL NETWORKS KNOWLEDGE-BASED SYSTEMS NETWORKS RISK AUDITING |
| Language: | eng |
| Abstract: | A great amount of data is considered when assessing the risk that the internal control structure of an entity will fail to prevent or detect significant misstatements in financial statements. The relationships between internal control variables that must be identified, selected and analyzed often makes assessing control risk a difficult task. Audit standards dictate no specifically set procedures and rules for making a preliminary control risk assessment. The procedures and rules are left mostly to auditor judgement. This article considers the appropriateness of applying artificial intelligence techniques to support audit judgement task. |
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