A Case Study and Field Evaluation of EDP‐XPERT

William F. Messier and James V. Hansen

Intelligent Systems in Accounting, Finance and Management, 1992, vol. 1, issue 3, 173-185

Abstract: This paper reports on the continued evaluation of EDP‐XPERT, and expert system for assisting Computer Audit Specialists (CASs) in evaluating the reliability of EDP controls in advanced computer environments. The current evaluation of the system involved four phases. First, Senior CASs used the system on two case studies. Second, it was then used by the Senior CASs to evaluate recently completed audits. Third, a sensitivity analysis of the system's output was conducted. Fourth, the knowledge base was reprogrammed into another expert system shell and the Senior CASs' responses on the two cases and the audits were re‐run. The results indicated that EDP‐XPERT performed well on the case studies but that performance declined on the audits. The sensitivity analysis showed that EDP‐XPERT's conclusions were affected by moderate perturbations of the CASs' input judgments. Finally, reprogramming the knowledge base into a more flexible expert system shell substantially improved the performance of the system's judgements.

Date: 1992
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1002/j.1099-1174.1992.tb00019.x

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:isacfm:v:1:y:1992:i:3:p:173-185

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=1099-1174

Access Statistics for this article

More articles in Intelligent Systems in Accounting, Finance and Management from John Wiley & Sons, Ltd.
Bibliographic data for series maintained by Wiley Content Delivery ().