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Authors: Susan Clemmons and Kenneth Henry

Affiliation: Florida International University, United States

Keyword(s): Expert System; Fuzzy Logic; Audit

Related Ontology Subjects/Areas/Topics: Advanced Applications of Fuzzy Logic ; Applications of Expert Systems ; Artificial Intelligence ; Artificial Intelligence and Decision Support Systems ; Case-Based Reasoning ; Enterprise Information Systems ; Pattern Recognition ; Symbolic Systems ; Theory and Methods

Abstract: 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.

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Paper citation in several formats:
Clemmons, S. and Henry, K. (2005). REDUCING RISK IN THE ENTERPRISE - Proposal for a Hybrid Audit Expert System. In Proceedings of the Seventh International Conference on Enterprise Information Systems - Volume 2: ICEIS; ISBN 972-8865-19-8; ISSN 2184-4992, SciTePress, pages 260-266. DOI: 10.5220/0002540702600266

@conference{iceis05,
author={Susan Clemmons. and Kenneth Henry.},
title={REDUCING RISK IN THE ENTERPRISE - Proposal for a Hybrid Audit Expert System},
booktitle={Proceedings of the Seventh International Conference on Enterprise Information Systems - Volume 2: ICEIS},
year={2005},
pages={260-266},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0002540702600266},
isbn={972-8865-19-8},
issn={2184-4992},
}

TY - CONF

JO - Proceedings of the Seventh International Conference on Enterprise Information Systems - Volume 2: ICEIS
TI - REDUCING RISK IN THE ENTERPRISE - Proposal for a Hybrid Audit Expert System
SN - 972-8865-19-8
IS - 2184-4992
AU - Clemmons, S.
AU - Henry, K.
PY - 2005
SP - 260
EP - 266
DO - 10.5220/0002540702600266
PB - SciTePress

- Science and Technology Publications, Lda.
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