A knowledge-based expert system for auditing advanced computer systems☆

Abstract The complexity of modern computer auditing requires an effective decision support system that should (1) be highly flexible, (2) have the capability for incorporating important qualitative components, (3) be able to utilize a network of decision rules in describing a complex system of internal controls, and (4) be able to converse with the auditor in a meaningful way. The system should help the auditor recall and evaluate evidence about a client's computer system in order to reach well founded conclusions about the system's reliability. This paper introduced the concept of utilizing an ‘expert system’ as a decision support tool for the computer audit specialist. A prototype expert system based on existing technology is illustrated. While this system is still in its early stages of development, important insights are yielded.

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