An expert systems assistance to internal audit department evaluation
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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.
Expert Systems with Applications
author list (cited authors)
Sen, A., & Wallace, W. A.
complete list of authors
Sen, Arun||Wallace, Wanda A