An expert systems assistance to internal audit department evaluation

摘要

Although expert system applications are reported in various areas of auditing (Bedard, Gray, & Mock, 1984; O'Leary & Williams, 1989), internal audit department evaluation has received limited attention. This paper describes an expert system, QUESTOR, that has such a focus. Internal audit department evaluation is important for several parties, including: (1) external auditors in their planning of audit engagements; (2) upper-level managers in their evaluation of internal audit, development of effective means of interfacing with internal audit, decisions regarding resource allocations; and (3) audit committees in their coordination of activities between internal and external auditors and in their monitoring of operations. An increasing opportunity for use of a system such as QUESTOR is in the area of peer review, particularly given the growing role of such peer review processes in standard setting.