The construction of an internet-based intelligent system for internal control evaluation

Over the past two decades, several applications have been developed as a training tool in transferring the knowledge of auditors’ internal control evaluation to novices. Nevertheless, most of the systems previously developed were abandoned regardless of their positive outcome. The main reason for this disappointed story might lie in the rigid nature of the systems. This study reports the development of such a system integrated with the Internet as an attempt to increase the system’s flexibility and ease of use. The development process is described as well as an experiment conducted to examine the value of the system is reported. q 2003 Elsevier Ltd. All rights reserved.