Validation of Expert Systems with Applications 10 Auditing and Accounting Expert Systems*

This paper proposes a set of definitions for the concepts "validation" and "assessment" applied to expert systems (ESs). It develops a framework for this validation and demonstrates the framework on existing accounting and auditing ESs to elicit some of the research issues involved in ES validation. Validation is critical to the design and implementation of decision-making ESs. In a setting where objectivity is sought and variance is avoided, validation ascertains what a system knows, knows incorrectly. or does not know. Validation ascertains the system's level of exper­ tise and investigates the theoretical basis on which the system is based. It evaluates the reliabili­ ty of decisions made by the system. The validation framework developed in this paper is research methods. It is designed to reflect the unique aspects of ESs (in contrast to other types of computer programs) and can be used by ES developers as a basis from which to perform validation and by researchers as a framework to elicit research issues in validation. Subject Areas: Accounting Theory and Auditing.