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| Author: | Arnold, M. Rush, D. |
| Title: | An expert system approach to the appraisal of accounting software. |
| Journal: | Management Accounting (London)
1987 : JAN, VOL. 65:1, p. 32-35 |
| Index terms: | COMPUTER SYSTEMS SOFTWARE AUDITORS ACCOUNTING INFORMATION SYSTEMS |
| Language: | eng |
| Abstract: | In this article the authors outline the production of an expert system, which can assist an auditor in measuring a component of the computer system itself - the financial software - using standard construction software. Conventional software is composed of two elements, the program and its data. Expert system has three elements: a knowledge base of expertise extracted from professionals, a database of information about the case in construction, and an interpreter, sometimes referred to as the inference engine |
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