Expert systems and audit planning: Evolving research issues

摘要

This paper investigates some of the key research issues which arise when expert system methodology is used as an approach to developing models of domains as complex as auditing. It also discusses the types of research which can be conducted using expert systems methodology in auditing and argues that, although useful, the distinction between research and development may have been overworked. Central areas of concern and inquiry which are addressed in this paper are knowledge acquisition, knowledge representation, and of particular concern to the author and his co-researchers at the present time, validation and verification.