Reducing Risk in the Enterprise: Proposal for a Hybrid Audit Expert System
نویسندگان
چکیده
This paper theorizes the use of a hybrid expert system to support a complete audit of financial statements for an enterprise. The expert system proposed would support the audit process by using two types of artificial intelligence technologies: case-based reasoning and fuzzy logic technologies. The case base and automated reasoning recommendations would give the auditing firm another insight on the audit. Unlike previous audit expert systems, this system is intended to focus broadly on an enterprise’s entire financial statement audit process; it combines a case based knowledge representation with fuzzy logic processing. The attempt at capturing a wide domain is necessary to support organizational decision-making. Focusing on narrow decision points within an audit process limits the users and usefulness of the system.
منابع مشابه
New Realities of the Enterprise Management System Information Support: Economic and Mathematical Models and Cloud Technologies
The paper focuses on the urgency of the implementation of cloud technologies, which are a necessary condition for the development of enterprise management systems, give rise to a complex of insufficiently studied phenomena and processes and determine the need to find new tools in making and implementing reasonable management decisions. In the process of research, the sequence of construction an...
متن کاملA Novel Fuzzy-Genetic Differential Evolutionary Algorithm for Optimization of A Fuzzy Expert Systems Applied to Heart Disease Prediction
This study presents a novel intelligent Fuzzy Genetic Differential Evolutionary model for the optimization of a fuzzy expert system applied to heart disease prediction in order to reduce the risk of heart disease. To this end, a fuzzy expert system has been proposed for the prediction of heart disease. The proposed model can be used as a tool to assist physicians. In order to: (1) tune the para...
متن کاملResearch on Safety Risk of Dangerous Chemicals Road Transportation Based on Dynamic Fault Tree and Bayesian Network Hybrid Method (TECHNICAL NOTE)
Safety risk study on road transportation of hazardous chemicals is a reliable basis for the government to formulate transportation planning and preparing emergent schemes, but also is an important reference for safety risk managers to carry out dangerous chemicals safety risk managers. Based on the analysis of the transport safety risk of dangerous chemicals at home and abroad, this paper studi...
متن کاملToward Modeling Constructs for Audit Risk Assessment: Reflections on Internal Controls Modeling
Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of...
متن کاملthe impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge .
In relation-based economic systems, political communication is an essential source of value for companies with relations. Recent research has shown that political communication affects on the financial condition of economic enterprise and also the incentives of managers regarding financial reporting. On the other hand, with...
متن کامل