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Expert Systems in Auditing 1st ed. 1990 [Mīkstie vāki]

  • Formāts: Paperback / softback, 183 pages, height x width: 235x155 mm, weight: 308 g, X, 183 p., 1 Paperback / softback
  • Izdošanas datums: 01-Jan-1990
  • Izdevniecība: Palgrave Macmillan
  • ISBN-10: 1349124761
  • ISBN-13: 9781349124763
  • Mīkstie vāki
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  • Formāts: Paperback / softback, 183 pages, height x width: 235x155 mm, weight: 308 g, X, 183 p., 1 Paperback / softback
  • Izdošanas datums: 01-Jan-1990
  • Izdevniecība: Palgrave Macmillan
  • ISBN-10: 1349124761
  • ISBN-13: 9781349124763
This book provides an understanding of the concepts and objectives of expert systems. It is a practical guide, intended to help the practitioner in identifying potential application in his/her own practice, and to understand the limitations of the technology. This should provide the auditor with a ground basis to direct, stimulate and control development efforts in his own practice. At the same time, it should give students in auditing a good grasp of the possibilities and limitations of the technology.
Acknowledgements 7(2)
Preface 9(2)
1 Introduction -- Computers, Impact and Perspective
11(6)
PART I ARTIFICIAL INTELLIGENCE
17(44)
2 Artificial Intelligence -- Parent Science of Expert Systems
19(2)
3 The History of Artificial Intelligence
21(6)
4 Applications of Artificial Intelligence
27(9)
5 Knowledge, Representation and Acquisition
36(14)
6 Expert Systems, the State-of-the-Art
50(11)
PART II AUDITING AS APPLICATION AREA OF EXPERT SYSTEMS
61(88)
7 Auditing -- An Introduction
65(15)
8 Developments in Expert Audit Systems
80(5)
9 Initiating the Audit Process
85(5)
10 Risk Assessment
90(5)
11 The Planning Process
95(7)
12 Recording, Evaluating and Testing Controls
102(11)
13 Substantive Testing
113(8)
14 Progress Control and Quality Control
121(7)
15 Certification and Reporting
128(14)
16 Audit Files
142(3)
17 Expert Systems and the Role of Internal Audit
145(4)
PART III IMPLEMENTATION CONSIDERATIONS
149(22)
18 Strategic Considerations
151(4)
19 The First Practice Applications
155(4)
20 The Development Process
159(6)
21 The Costs of Expert Systems
165(6)
APPENDICES
171(19)
Appendix A The Audit Process Flow
173(1)
Appendix B Expert Audit Systems
174(9)
Appendix C Literature on Artificial Intelligence and Expert Systems
183(5)
Appendix D Glossary of Terms
188(2)
Index 190