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| Author: | Nelson, K. |
| Title: | Virtual auditing agents: the EDGAR agent challenge |
| Journal: | Decision Support Systems
2000 : MAY, VOL. 28:3, p. 241-254 |
| Index terms: | DECISION SUPPORT SYSTEMS INTERNET AUDITING |
| Language: | eng |
| Abstract: | Intelligent agents can be used as agents of organizational change. This potential exists in the domain of accounting audit, where much of what is currently done naturally in batch mode could be done continuously and on-line. The authors discuss the use of intelligent Internet agents as a way of changing and expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. |
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