Expert Systems in Auditing: The State of the Art.
综述了专家系统在审计中的应用现状，介绍了九个正在开发的系统，并讨论了成功开发面临的挑战，对审计从业者和研究者有参考价值。
Abstract There is a growing interest by both practitioners and researchers in developing expert systems for various audit problems. The objective of this paper is to present the current state of the art in expert systems in auditing. The paper: (1) presents the problem domain of expert systems; (2) reviews nine systems currently being developed in auditing; and (3) discusses challenges to the successful development of such systems.