Knowledge-based Audit Support

  • P. I. Elsas
  • R. P. van de Riet
  • J. J. van Leeuwen


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.


Expert System Global State Action Occurrence Enterprise Process Audit Opinion 


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Copyright information

© Springer-Verlag/Wien 1992

Authors and Affiliations

  • P. I. Elsas
    • 1
    • 2
  • R. P. van de Riet
    • 1
  • J. J. van Leeuwen
    • 2
  1. 1.Department of Mathematics and Computer ScienceVrije UniversiteitAmsterdamThe Netherlands
  2. 2.TRN — Touche Ross Nederland, Dutch member firm of DRT InternationalComputer Audit Service CentrumAmsterdamThe Netherlands

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