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Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy
Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy
Faculty Publications
Professional auditing has become much more complex over the past decade. This development has engendered a need for leveraging auditor expertise. In an attempt to meet this need, public accounting firms have been actively involved in supporting the development and application of artificial intelligence methods in audit services, which forms the foundation of their business. Much of the development and application of artificial intelligence in auditing has taken the form of expert systems. This paper examines the current state of the art and provides a framework for analysis of present work, as well as a guide to future efforts.
Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner
Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner
Faculty Publications
As the business environment becomes more complex and more competitive, accountants and other business managers must exploit the advantages of the computer to remain competitive. Even though managers have long used data which was collected, stored, summarized, and reported using computer technology, managers have not traditionally used computers to manage. Only recently have managers realized that the computer is a cost-effective tool which can directly aid and support business decisions (i.e., not only can computers generate data to be used in making decisions, they can also make comparisons, evaluate alternatives, weigh the costs and benefits, and perhaps even make certain …