AN EXPERT SYSTEMS ASSISTANCE TO INTERNAL AUDIT DEPARTMENT EVALUATION Academic Article

abstract

• Although expert system applications are reported in various areas of auditing (Bedard, Gray, & Mock, 1984; O'Leary & Williams, 1989), internal audit department evaluation has received limited attention. This paper describes an expert system, QUESTOR, that has such a focus. Internal audit department evaluation is important for several parties, including: (1) external auditors in their planning of audit engagements; (2) upper-level managers in their evaluation of internal audit, development of effective means of interfacing with internal audit, decisions regarding resource allocations; and (3) audit committees in their coordination of activities between internal and external auditors and in their monitoring of operations. An increasing opportunity for use of a system such as QUESTOR is in the area of peer review, particularly given the growing role of such peer review processes in standard setting. 1991.

authors

• Sen, Arun

published proceedings

• EXPERT SYSTEMS WITH APPLICATIONS

author list (cited authors)

• SEN, A., & WALLACE, W. A.

citation count

• 0

complete list of authors

• SEN, A||WALLACE, WA

publication date

• January 1991

publisher

• Elsevier  Publisher

published in

• Expert Systems With Applications  Journal

keywords

• 35 Commerce, Management, Tourism And Services
• 3501 Accounting, Auditing And Accountability
• 46 Information And Computing Sciences

Digital Object Identifier (DOI)

• 10.1016/0957-4174(91)90087-U

start page

• 51

end page

• 66

volume

• 3

issue

• 1

URL

• http%3A%2F%2Fdx.doi.org%2F10.1016%2F0957-4174%2891%2990087-u