An Expert System with Neural Network and Decision Tree for Predicting Audit Opinions

نویسندگان

  • Seyed Mojtaba Saif
  • Mehdi Sarikhani
  • Fahime Ebrahimi
چکیده

Received Jul 19, 2013 Revised Oct 21, 2013 Accepted Nov 03, 2013 Nowadays expert system, being used in various fields has received a great deal of attention. Auditing is one such field, along with determining the audit opinion type. An expert system consists of a knowledge database and an inference engine. The objective of this research is to make an expert system that will be of help to auditors in predicting and determining the different types of audit reports. The expert system receives data or knowledge from financial reports and determines the types of audit opinions by using an artificial neural network and a decision tree as an inference engine. An expert system should able to explain the solution, but presenting the reason for the results obtained with a neural network is difficult. This study attempts to provide a method that will present simple and understandable reasons for the results obtained with neural networks. Keyword:

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Comparison of Three Decision-Making Models in Differentiating Five Types of Heart Disease: A Case Study in Ghaem Sub-Specialty Hospital

Introduction: cardiovascular diseases are becoming the main cause of mortality and morbidity in most countries. This research goal was to predict the types of heart diseases for more accurate diagnosis by data mining and neural network technics. Method: This research was an applied-survey study and after data preprocessing, three approaches of neural network, decision making tree and Bayes simp...

متن کامل

Comparison of Three Decision-Making Models in Differentiating Five Types of Heart Disease: A Case Study in Ghaem Sub-Specialty Hospital

Introduction: cardiovascular diseases are becoming the main cause of mortality and morbidity in most countries. This research goal was to predict the types of heart diseases for more accurate diagnosis by data mining and neural network technics. Method: This research was an applied-survey study and after data preprocessing, three approaches of neural network, decision making tree and Bayes simp...

متن کامل

Provide a Predictive Model to Identify People with Diabetes Using the Decision Tree

Background: Today, in most hospitals in Iran, there is an extensive database of patient characteristics that includes a large amount of information related to medical, family and medical records. Finding a knowledge model of this information can help to predict the performance of the medical system and improve educational processes. Methods: Data mining techniques are analytical tools that are...

متن کامل

Comparison of gestational diabetes prediction with artificial neural network and decision tree models

Background: Gestational diabetes mellitus (GDM) is one of the most common metabolic disorders in pregnancy, which is associated with serious complications. In the event of early diagnosis of this disease, some of the maternal and fetal complications can be prevented. The aim of this study was to early predict gestational diabetes mellitus by two statistical models including artificial neural ne...

متن کامل

Early Prediction of Gestational Diabetes Using ‎Decision Tree and Artificial Neural Network Algorithms

Introduction: Gestational diabetes is associated with many short-term and long-term complications in mothers and newborns; hence, the detection of its risk factors can contribute to the timely diagnosis and prevention of relevant complications. The present study aimed to design and compare Gestational diabetes mellitus (GDM) prediction models using artificial intelligence algorithms. Materials ...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2014