Expert Systems and the Role of Internal Audit
Of the three main sources for expert audit systems, academics, public accounting firms and internal audit groups, the latter group might easily be forgotten, if one looks at publications only. Internal auditors seem to have less inclination to seek publicity. Internal audit systems are generally dedicated to their own environment and applications. Sometimes, they are transferred to other companies, but that will generally be in the same industry. Portability between companies depends largely on the initial system design. If they have not been designed with portability in mind, then it will rarely be achieved.
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