The Uses of Advanced Information Technology in Audit Planning
- 1 September 1992
- journal article
- corporate corner
- Published by Wiley in Intelligent Systems in Accounting, Finance and Management
- Vol. 1 (3) , 187-193
- https://doi.org/10.1002/j.1099-1174.1992.tb00020.x
Abstract
Expert systems, intelligent databases and other forms of advanced information technology are quickly becoming pervasive tools in accounting and auditing. All the major public accounting firms are either using such systems in their auditing practice or have them under development. This paper describes the use of several systems used for audit planning. These are divided into three functional areas: audit risk assessment, internal control evaluation and audit program development. The advantages and disadvantages of these systems as they relate to auditing are discussed.Keywords
This publication has 3 references indexed in Scilit:
- Expert systems in public accounting: Current practice and future directionsExpert Systems with Applications, 1991
- The current impact of expert systems on the accounting profession and some reasons for hesitancy in the adoption of such systemsThe Knowledge Engineering Review, 1987
- Decision Support and Expert Systems in Auditing: A Review and Research DirectionsAccounting and Business Research, 1987