Development and application of expert systems in audit services

The authors evaluate research and development in the design of expert systems for the audit domain, providing an overview of the domain of expert judgment involved in the audit process. A framework used to present and analyze work to date and to guide future efforts is constructed. Methods of knowledge acquisition being used to develop audit applications are examined. The authors address knowledge representation for the audit domain. Most systems developed for auditing are rule-based systems. Currently, however, other representational forms are being tested that may be more appropriate for dealing with audit complexity. Progress being made in expert system validation is considered, and the current state of development and directions for future efforts are briefly discussed