Knowledge-based Audit Support
In this paper we describe a formal model and a design — based on that model — of a system which offers knowledge-based support for both specification of the object of audit and specification of the planning of the audit of that object. This model can be compared to a Conceptual Model in the world of Information Systems. The object of audit includes databases containing auditee’s registrations of economic events. Our system design is currently applied to the development of operational products, i. e. CAATs (Computer Assisted Audit Techniques), such as an inquiry-based Expert System to determine the audit plan.
KeywordsExpert System Global State Action Occurrence Enterprise Process Audit Opinion
Unable to display preview. Download preview PDF.
- American Accounting Association (AAA) Committee on Basic Auditing Concepts (1973); A Statement of Basic Auditing Concepts.Google Scholar
- A.A. Arens, J.K. Loebbecke (1976); Auditing: An Integrated Approach; Prentice-Hall.Google Scholar
- P.I. Elsas, R.P. van de Riet, J.J. van Leeuwen (1992); Towards Mathematical Auditing (internal report); Vrije Universiteit, Department of Mathematics and Computer Science, Amsterdam (forthcoming).Google Scholar
- J.W. Forrester (1973); Industrial Dynamics; The M.I.T. Press and John Wiley & Sons.Google Scholar
- A.B. Frielink, H.J. de Heer (Eds.) et al. (1987); Leerboek accoun-tantscontrole, deel 2A; H. E. Stenfert Kroese (in Dutch).Google Scholar
- R. W. Starreveld, H. B. de Mare, E. J. Joëls (1988); Bestuurlijke informatieverzorging, deel 1 (tweede herziene druk); Samson (in Dutch).Google Scholar
- R. H. Veenstra et al. (1978); Handleiding Assistenten; Internal document Touche Ross Nederland (in Dutch).Google Scholar
- R.J. Wieringa (1990); Algebraic Foundations for Dynamic Conceptual Models (dissertation); Vrije Universiteit, Department of Mathematics and Computer Science, Amsterdam.Google Scholar