AUDITING COMPUTERIZED ACCOUNTING INFORMATION: EXPERT SYSTEMS AND ARTIFICIAL6650C INTELLIGENCE FOR INTEGRATED TEST FACILITIES AND STATISTICAL SAMPLING.

Research output: Contribution to journalArticle

1 Scopus citations

Abstract

This paper deals with the problems faced by both internal and external auditors as a result of the development of computer-based accounting systems, and describes how these problems were overcome as the need arose. One very interesting point seems to pervade the entire field of Electronic Data Processing (EDP) auditing. Auditors, and the authors who discuss auditing, are constantly expounding on the threats to auditor independence because of their participation in design of the systems being audited. They attempt to describe a dedication to independent action to support and protect management, making sure that the computerized accounting system complies with GAAP and GAAS. Thus, they are primarily interested in system support. In addition, EDP auditing should provide solutions for actual and potential problems of accuracy, security, and efficiency which are created by the fast moving technology. Thus, while it is still not widely used, expert systems and artificial intelligence will become gradually more pervasive and less expensive.

Original languageEnglish (US)
Pages (from-to)1-19
Number of pages19
JournalModelling, Measurement and Control C
Volume4
Issue number2
StatePublished - Dec 1 1985

ASJC Scopus subject areas

  • Chemistry(all)
  • Modeling and Simulation
  • Environmental Science(all)
  • Computer Science Applications

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