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Article: Evaluating audit quality with expert systems. (PC Exchange) (column)
- Article from:
- Internal Auditor
- Article date:
- October 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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Evaluating Audit Quality with Expert Systems
Evaluating the quality of an audit can be a difficult and subjective process, and some auditors have elected not to address the issue at all. Yet, every organization needs to have a regular system for evaluating the quality of audits and receiving feedback about areas that could be improved. In fact, Standard 560 of the Standards for the Professional Practice of Internal Auditing requires that the director of internal auditing establish and maintain a quality assurance program to evaluate the operations of the internal auditing department.
Expert system shells, which have recently become more sophisticated and ...