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Article: Expert systems for internal auditing.
- Article from:
- Internal Auditor
- Article date:
- August 1, 1991
- Author:
CopyrightCOPYRIGHT 1991 Institute of Internal Auditors, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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EXPERT SYSTEMS FOR INTERNAL AUDITING
Expert systems are becoming an integral part of many audit departments. Although many of these programs are proprietary, several organizations have been willing to share information about their efforts.
INTERNAL AUDITORS and corporate accountants have traditionally developed audit programs, provided income tax planning, and prepared budgets. These tasks, as well as many others that are part of the accountants' responsibilities, do not have a single or unique solution. Internal auditors are required to screen and verify transactions, particularly those with a high risk of error or fraud. The high cost of screening and ...