WEB-BASED SMART COMPLIANCE AUDITING USING ARTIFICIAL INTELLIGENCE: A PROACTIVE DECISIONS SUPPORT SYSTEM FOR FINANCIAL AUDITORS

Osifalujo Babatunde Bunmi, Ademola Emmanuel and Kola Abiola
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Osifalujo Babatunde Bunmi: Department of Accountancy. Moshood Abiola Polytechnic Abeokuta Ogun State Nigeria
Ademola Emmanuel: Department of Accountancy, Federal Polytechnic Ilaro, Ogun State Nigeria
Kola Abiola: Department of Computer Science, Moshood Abiola Polytechnic Abeokuta Ogun State Nigeria

Noble International Journal of Economics and Financial Research, 2019, vol. 4, issue 7, 72-75

Abstract: This research focused on the application of computer in auditing financial records with particular reference to artificial intelligence as a decision support aid for achieving specific, measurable, attainable, relevant, and timely auditing result. We proposed machine learning to automatically coding account entries. Data necessary for auditing process are accessed by the machine and it learning by them then generates result to support the auditor decision. The auditing report was generated by verifying variable required for auditing through fast iterative processing and intelligent algorithm to access compliances with the finance rules of the organization.

Keywords: Financial Auditors; Artificial Intelligence; Compliance Auditing; Decisions Support System; Financial Auditors; Smart. (search for similar items in EconPapers)
Date: 2019
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