The development of an expert system for managerial evaluation of internal controls

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The development of an expert system for managerial evaluation of internal controls

Both practitioners and researchers have devoted significant effort to the study of decision aids, especially expert systems, to assist auditors in internal control evaluations. In addition to being used as a decision aid, researchers have long contended that expert systems could be used to train non-expert users. Even though the professional accounting literature makes it clear that responsibil...

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ژورنال

عنوان ژورنال: Intelligent Systems in Accounting, Finance & Management

سال: 2004

ISSN: 1055-615X,1099-1174

DOI: 10.1002/isaf.246