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Full-Text Articles in Business
Managing Pc Growth: Guidelines For Good Internal Control, Phillip W. Balsmeier, Angela Letourneau
Managing Pc Growth: Guidelines For Good Internal Control, Phillip W. Balsmeier, Angela Letourneau
Woman C.P.A.
No abstract provided.
Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy
Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy
Faculty Publications
Research on human expertise in auditing contexts is an important area of study. Our objective in this paper is to present an approach to conducting research on human expertise. We begin with some issues of terminology and then propose a strategy for inquiry into the phenomena of expertise. Finally, we attempt to illustrate this strategy with three examples of recently completed work. The examples include: two from the auditing literature that involve the analysis of internal control and a medical diagnosis case which illustrates the "garden path" problem that is of concern in any decision making context, including auditing.
Is The Second Standard Of Fieldwork Necessary, Thomas P. Bintinger
Is The Second Standard Of Fieldwork Necessary, Thomas P. Bintinger
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Is The Second Standard Of Fieldwork Necessary", Andrew D. Bailey
Discussant's Response To "Is The Second Standard Of Fieldwork Necessary", Andrew D. Bailey
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Auditing, Artificial Intelligence And Expert Systems, Andrew D. Bailey, Rayman D. Meservy, Gordon L. Duke, Paul E. Johnson, William Thompson
Auditing, Artificial Intelligence And Expert Systems, Andrew D. Bailey, Rayman D. Meservy, Gordon L. Duke, Paul E. Johnson, William Thompson
Faculty Publications
This paper will provide the reader with an introduction to the field of financial auditing and the applicability of Decision Support Systems (DSS), Artificial Intelligence (AI), and Expert Systems (ES) to that field of endeavor. The paper will also discuss a continuing research project concerning the application of DSS/AI/ES techniques to the evaluation of internal accounting controls. The reader will find that the evaluation of internal accounting controls is a critical step in every financial audit and that it is an area in which the auditor exhibits substantial expertise. It is thus an area of work particularly suited to the …
Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson
Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson
Faculty Publications
This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …