Fuzzy expert system and information systems auditing: an approach for risk assessment in audit pre-planning

Ismail Ouaadi and Mohammed El Haddad

International Journal of Business Continuity and Risk Management, 2023, vol. 13, issue 2, 204-228

Abstract: The complexity of control and auditing framework deployment, and the uncertainty surrounding the risk assessment in the pre-auditing phase, require us to find an efficient solution for the auditing mission. While fuzzy logic has shown good results in various fields and especially in auditing (fraud, IT, security, etc.), we attempt to combine it with experts' knowledge method for risk assessment. This work aims to develop a solution that can resolve this complexity and uncertainty via a fuzzy expert system. By using Python frameworks and a web-based approach, the proposed solution was developed. The DeLone and McLean IS success measurement is used to assess the usability and acceptance of the developed solution by auditors and experts.

Keywords: fuzzy logic system; information system governance; auditing; risk assessment approach; IS success model. (search for similar items in EconPapers)
Date: 2023
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