The design of EDI controls using case‐based reasoning: EDICBR

Sangjae Lee and Ingoo Han

Intelligent Systems in Accounting, Finance and Management, 1998, vol. 7, issue 3, 135-152

Abstract: This paper gives a description of EDICBR (EDI Controls design using Case‐Based Reasoning), a case‐based reasoning model for generating recommendations of EDI controls. The case base of EDICBR is composed of slots that include environmental and EDI controls. This system makes it possible to propose the EDI controls most needed in certain organizational contexts. This is performed by the following two steps. First, it suggests that the most probable level of controls from the cases be retrieved. Second, it determines the required controls that have the highest performance among the retrieved cases. EDICBR uses past cases to remind EDI auditors of similar cases and provides control recommendations. As a method to evaluate the effectiveness of EDICBR, the predictive power of the system is compared with that of multivariate discriminant analysis (MDA). The results show that the case‐based reasoner outperforms MDA in predictive accuracy. © 1998 John Wiley & Sons, Ltd.

Date: 1998
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1002/(SICI)1099-1174(199809)7:33.0.CO;2-C

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:7:y:1998:i:3:p:135-152

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 ().