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The Effect of Using Expert Systems for Developing External Auditing Performance
2013
id15923484 pdfMachine by Broadgun Software - a great PDF writer! - a great PDF creator! - http://www.pdfmachine.com http://www.broadgun.com
SPSS
The Effect of Using Expert Systems for Developing External Auditing Performance
Prepared : Mosab m Dweik and Mohammad Al salem
Soupier visor : Dr .Afaf Abu Zer
Abstract
This Study aimed to know "The Effect of using the expert systems to
develop the performance of external audit". This study relied on the sources
of data, both Primary, which was built from making a questionnaire on a
sample, and Secondary, which was built from some books and previous
studies in the same field.
The study population consists from all workers in external audit
bureaus in Amman, but because of the difficulties to reach all population in
the study, the researchers will take a randomly sample and distribute a
questionnaire on 60 audits, although they exclude 5 of them because of the
lack of suitability for the statistical analysis procedures, but they take the
other 55 study. All samples' answers will be systemized on the computer
later on and will be analyzed by the Statistical Analysis System (SPSS).
The results are:
- There is a statistical sign on the level (a 0.05) for using the experts
systems in external audit in Jordan.
- There is a statistical sign on the level (a 0.05) for using the experts'
software in external audit in Jordan.
- There is a statistical sign on the level (a 0.05) between using the
experts systems and improving the efficiency of the activities
implementation in external audit.
- There is a statistical sign on the level (a 0.05) between using the
experts systems and improving the performance of the activities
implementation in external audit.
- There is a statistical sign on the level (a 0.05) between using the
experts' software and improving the efficiency of the activities
implementation in external audit.
- There is a statistical sign on the level (a 0.05) between using the
experts' software and improving the performance of the activities
implementation in external audit.
Depending on the above results, the researchers had put some
recommendations:
- There is an obvious effect from using the expert systems on improving the
performance in external audit.
- The necessity of making sure that all workers got the enough training on
the expert systems in order to hit the aim.
- The necessity of having a special department for the expert systems to
develop the performance of the external audit.
1
2
3
4
5
6
a=0.05
a=0.05
a0.05
a0.05
a0.05
a0.05
7
8
9
10
11
12
13
14
( sharma,2011,p.2
luger,2009,p.2
15
( automation of intelligent behavior)
turban et al ,2005,p.540
16
(
tuthill,1991,p.4
beerel,1993,p.9 ( tuthill
((Russell and nerving ,2010,p.1)
17
18
(Negneivtsky,2005,p.29)
19
(Sharma,2011
&Negnevitsky,2005)
20
LISp
SHR DRILL DENDRAL PROLOG MYCIN
PROSPECTOR
21
(Turban et al ,2005,p.544
(Russell and Norving , 2010,p.55)
22
(Turban et al , 2005 ,p.s544)
(Laudon &Laudon,2010,p.456)
23
(Negnevitsky,2005,p.143)
24
(Negnevitsky,2005,p.14)
(Alasgarova &
Muradkhanli,2008,p297)
25
(Foltin,1994,p.29)
26
(Laudon &
Laudon,2010,p.46)
Negnevitsky,2005,p.60)
Foltin&Smith,1994 p.48
27
Yoon et al.,1995, p.90)
Knowledge Base
Inference Engine )
28
Foltin , 1994,p.29
User Interface
key Board Monitor
ScannerAudio Devices (
Knowledge Engineer
Explanation Facilities
29
Knowledge Acquisition Faciliti
Devlopmenet Team
Expert System
(Alasgarova & Muradkhanli ,2008 , p.298; Negnevitsky ,2005 , p.65
end user
30
Expert Domain
31
Knowledge Engineer)
32
Shell Expert System
Knowledge (Code
33
Programmer
LISP PROLOGOPSS
C
Project Manager
34
Foltin&Smith,1994 p.48
Expert Domain
35
Knowledge Engineer)
Shell Expert System
Knowledge Code
36
Programmer
LISP PROLOGOPSS
C
37
Project Manager
Romeny & steinbart , 2009 , p.684(
38
Foltin &
Smith , 1994,p.47
39
Turban et al ,2005,pp.633-640
Marakas ,2003,p.224
40
41
(Common
Sense)
42
B
B
43
B
marakas ,2003,p.224)
B
B
(cost_benefit analysis)
44
B
(hardware) (software)
B
45
(maracas,2003,p.224)
46
Romney & Steinbart, 2009, P.733
Developing System In-house
Hardware Software
47
Outsourcing
Purchasing prewritten Expert system
48
49
50
facts data
IF
THEN rules IF
then Negnevitsky, 2005,
P.61
51
52
system maintenance
53
System Upgrading
System Evaluation
54
expert
system shell
Expert system shell
p.84 smith etal
,1991,
55
2005 162
56
fuzzy Expert System
problem-solving control system
411. p2010,fazlollahtabar etal
57
frame-based expert systems
Hybrid Expert systems
Turban et al,2005,p.567
Rule-based Expert systems
Turban et al,2005,p.601
IF-Then
(If)Then
58
Turban et al,2005,p.521
If premise then conclusion
conclusion If premise
If premise or else then conclusion
complex rules
IF
OR AND
Expertise Coding
59
Marakas, 2003, P.224
60
Turban
et al,2005, P.547
Expert Domain End Users
Yoon et al, 1995, P.84
61
Transaction Processing System
Decision Support Systems
Excutive
Support systems
Laudon & laudon, 2010, P.75-81
62
63
Negnevitsky, 2005, P.73
64
Turban et al, 2011, P.561; laudon & laudon, 2010,
P.458; maracas, 2003, P.226; Qureshi, 1998, P.8; Foltin, 1994, P.32 and
smith et al, 1991, P.84
65
Canned Software
66
67
Turban et al, 2005, P.564;
maracas, 2003, P.228 and Qureshi et al, 1994, P.10
68
Bock et al, 2010, P.95
knowledge
Codifiability
69
Romney
& Steinbart, 2009, P.739
Yoon et al, 1995, P.83Bock
Expert System Shell
Turbon, 2005, P.565
70
Coats, 1988, P.82
71
72
Boynton & Johnson, 2006, P.6
73
Price Waterhouse Coopers
Hwang et al, 2004,
P.24
74
Abdolmohammadi,
1991, P.5336
Structured Tasks
75
semi Structured Tasks
Unstructured Tasks
76
Baldwin et al, 2006, P.80
77
GAAS
Brown & Murphy, 1992, P.188
Determining Materiality Levels
Risk assessment
GAAS
SAS
78
Hwang et al, 2004, P.23
Messier et al,
2006, P.81
Inherent Risk
Control Risk
Detection Risk
79
AICPA
80
81
Boynton & Johnson, 2006, P.251
82
Standard Unqualified Audit Report
83
Unqualified Audit
Report with Explanatory Paragraph or Modified Wording
Qualified Opinion Report
84
Adverse Opinion Report
Disclaimer of Opinion Report
85
Baldwin et al, 2006,
P.81
86
Bock et al, 2010, P.95
87
Internal Revenue Services
Finkenaur, 1990, P.157
AICPA
McDuffie et al, 1994,
P.74
88
rule-oriented Malone, 1993, P.54
Bostan, 2009, P.110
Laudon & Laudon, 2010, P.36
89
Murphy & Yetmar, 1996, P.14
Baldwin ea al, 2006, P.79
O'leaty & Watkins, 1989, P.3
Messier Hansen
Massier & Hansen, 1987, P.94
Electronic Data Processing
90
Abdolmohammadi
Abdolmohammadi, 1987, P.173
91
Messier Abdolmohammadi
McDuffie & Smith, 2006, P.93
Alasgarona & Moradkhanli,
2008; Baldwin et al, 2006; Mcduffie & Murphy 2006; changchit &
Holsapple 2004; Hwang et al, 2004; Murpy & Yetmar, 1996; Foltin, 1994;
Murphy & brown, 1992; Brown & Murphy, 1990; Messier & Hansen, 1987
and Abdolmohammadi, 1987
92
Neural Networks
Risk Advisor
Rule-based Expert System
Inherent Risk Analysis
Risk Assessment
93
Sarbanes-Oxley
TICOM
PascalARISC
Internal Control Analyzer
C&L Control Risk Assessor
94
Internal Control
Expert
FR-Score
Flow Eval
LISP
ICE Hybrid Expert System
Rule-based frame-based
95
Engagement Administration System
EASY
PROLOG
EXPERTEST
96
Audit Planning Advisor
EY Decision Support
97
Audit Planner
98
Fuzzy Expert Systems
Neural Networks
Going Concern
Expert GCX
Facts
99
LISP
Hybrid Expert Systems
Going Concern AdvisorGCA
AUDPORT
100
Auditor
101
EDP-EXPERT
CFILE
Exper Tax
LISP
Frame-based
102
Expert Auditor
SAS
103
Yoon et al, 1995, P.83
Massier & Hansen, 1987, P.103
Knowledge Acquisition
104
Expert System Shell
105
Inductive Methods
Rules
106
107
Hwang et al, 2004;
Baldwin-Morgan, 1993 and Murphy & Brown, 1992
108
109
110
a
111
112
113
114
115
116
117
118
119
120
121
1 - Anderson et al (2003). The Effect of Client vs. Decision Aid as a
source of Explanations upon Auditors Sufficiency Judgments: A
Research Note.
122
2-Comunale & Sexton (2005). A Fuzzy Logic Approach Approach to
Assessing Materiality
Fuzzy Logic
123
3- Changchit & Holsapple (2004). The Development of an Expert
Systems for Managerial Evaluation of Internal Controls
4- Baldwin et al (2006). Opportunities for Artificial Intelligence
Development in the accounting Domain: The case of Auditing
124
5-Bostan (2009). possibilities of using Expert systems in Accounting
function of campaines.
EXSYS
125
6 - Alasgarova & Muradkhanli (2008). Expert Systems For Decision
Making Problem In Economics.
126
127
SPSS
SPSS
128
(Statistical Package for
Social Sciences SPSS)
95.14
129
(Statistical
Package for Social Sciences SPSS)
(Statistical Package for Social
Sciences SPSS)
130
(Standard Multiple Regression Analysis )
(Simple Regression Analysis )
131
132
(Factual Data
133
education
education
DoctorateMasterBSc
Fre
quen
cy
40
30
20
10
0
5
15
35
134
experiance
experiance
5 and more3 to less than 5 yea1- less than 3 year
Fre
quen
cy
30
20
10
0
10
27
18
135
you have
you have
Noyes
Fre
quen
cy
40
30
20
10
0
17
38
136
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4.650 .62146
3.9667 .92786
4.0000 .50855
3.6000 .77013
4.3000 .53498
4.633 .54667
3.9667 .92786
137
4.0000 .50855
3.6000 .77013 4.3000 .53498 4.633 .54667
4.644 .54641
3.621 .655 0.522
3.222 0.692
3.352 0.615
.902
3.632 .815
3.366 .688
3.255 0.499
3.211 0.498
3.200 0.454
3.1020.584
3.299 0.400
138
3.287 0.484
3.199 0.440 3.117 0.474
139
(Multiple Regression)
(Multiple Regression)
FBeta
SIG
R R
(SIG)
(SIG)
140
(Multiple Regression)
(Multiple Regression)
FBeta
SIG
R R
(SIG)
(SIG)
141
,-
(Simple Regression)
(Simple Regression)
FBetaSIG
R R
(SIG)
(SIG)
142
,-
(Simple Regression)
(Simple Regression)
FBetaSIG
R R
(SIG)
(SIG)
143
,-
(Simple Regression)
(Simple Regression)
FBeta
SIG
R R
(SIG)
(SIG)
144
,-
(Simple Regression)
(Simple Regression)
FBetaSIG
R R
(SIG)
(SIG)
145
146
(SPSS)
147
148
149
150
Alasgarova , A. and Muradkhanli , L. (2008). Expert Systems For Decision Making Problem In Economics. International Jornal "Informaition Technologies and Knowledge " , Vol. 2, 297 299. Anderson , John C., Moreno , Kimberly K. and Mueller , Jennifer M. (2003). The Effect of Client vs. Decision Aid as a source of Explanations upon Auditors Sufficiency Judgments: A Research Note. Behavioral Research in Accounting , Vol. (15) ,pp1-11. Baldwin , Amelia A. , Brown , Carol E. & Trinkle , Brad S. (2006).. Opportunities for Artificial Intelligence Development in the accounting Domain: The case of Auditing. Intelligent Systems in Accounting , Finance & Management , Vol. (14) , pp 77-86. Bostan , Ionlen , Epure , Danut Tiberius , panait , Anghel & Iancu , Elena (2009). possibilities of using Expert systems in Accounting function of campaines , Metaluraia Internatonal , Vol. (XIV) , Num 9 , Special Issue , pp.109 112. Changchit , Chuleeporn & Holsapple , Clyde W. (2004). The Development of an Expert Systems for Managerial Evaluation of Internal Controls , Intelligent Systems In Accounting , Finance & Management , Vol. (12) , pp 103 120. Comunale , Christie L. and Sexton , Thomas R.. A Fuzzy Logic Approach Approach to Assessing Materiality. Journal of Emerging Technologies in Accounting , Vol. (2) , pp 1-15.
151
152
153
154
155
156
PWC TAG