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Development and Application of Expert Systems in Audit Services
June 1991 (vol. 3 no. 2)
pp. 172-184

The authors evaluate research and development in the design of expert systems for the audit domain, providing an overview of the domain of expert judgment involved in the audit process. A framework used to present and analyze work to date and to guide future efforts is constructed. Methods of knowledge acquisition being used to develop audit applications are examined. The authors address knowledge representation for the audit domain. Most systems developed for auditing are rule-based systems. Currently, however, other representational forms are being tested that may be more appropriate for dealing with audit complexity. Progress being made in expert system validation is considered, and the current state of development and directions for future efforts are briefly discussed.

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Index Terms:
audit domain; expert judgment; audit process; future efforts; knowledge acquisition; knowledge representation; rule-based systems; representational forms; audit complexity; expert system validation; auditing; expert systems; knowledge acquisition
E.L. Denna, J.V. Hansen, R.D. Meservy, "Development and Application of Expert Systems in Audit Services," IEEE Transactions on Knowledge and Data Engineering, vol. 3, no. 2, pp. 172-184, June 1991, doi:10.1109/69.87997
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