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The Effect of Using Expert Systems for Developing External Auditing Performance

2013

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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.


experts systems and improving the performance of the activities



experts' software and improving the efficiency of the activities



experts' software and improving the performance of the activities


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.

6

a=0.05

a=0.05

a0.05

a0.05

a0.05

a0.05

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)

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

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

50

facts data

IF

THEN rules IF

then Negnevitsky, 2005,

P.61

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


IF-Then

(If)Then

58


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

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

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

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

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

107

Hwang et al, 2004;

Baldwin-Morgan, 1993 and Murphy & Brown, 1992

110

a

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.

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 )

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

4.1667 1.08543 4.1333 7.40798 3.9000 .84486

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)


FBeta

SIG

R R

(SIG)

(SIG)

140



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)

146

(SPSS)

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.

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