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| Tekijä: | Wu, R. C.-F. |
| Otsikko: | Integrating neurocomputing and auditing expertise |
| Lehti: | Managerial Auditing Journal (IAE)
1994 : VOL. 9;3, p. 20-26 |
| Asiasana: | AUDITING KNOWLEDGE-BASED SYSTEMS NEURAL NETWORKS PUBLIC SECTOR MANAGEMENT TAXATION |
| Kieli: | eng |
| Tiivistelmä: | Investigates the possibility of applying artificial intelligence to solve practical auditing problems faced by the public sector, namely the tax auditor of the Internal Revenue Services, when targeting firms for further investigation. Suggests that organizations which incorporate an artificial neural network system will raise their performance greatly. Provides an explanation of the neural network theory with regard to multi- and single- layered neural networks. The results strongly suggest that neural networks can be used to identify firms requiring further auditing investigation , and also suggest future implications for intelligent auditing machines. |
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