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The Uses of Advanced Information Technology in Audit Planning

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  • David Murphy
  • Carol E. Brown

Abstract

Expert systems, intelligent databases and other forms of advanced information technology are quickly becoming pervasive tools in accounting and auditing. All the major public accounting firms are either using such systems in their auditing practice or have them under development. This paper describes the use of several systems used for audit planning. These are divided into three functional areas: audit risk assessment, internal control evaluation and audit program development. The advantages and disadvantages of these systems as they relate to auditing are discussed.

Suggested Citation

  • David Murphy & Carol E. Brown, 1992. "The Uses of Advanced Information Technology in Audit Planning," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 1(3), pages 187-193, September.
    • Handle: RePEc:wly:isacfm:v:1:y:1992:i:3:p:187-193
    DOI: 10.1002/j.1099-1174.1992.tb00020.x
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    Cited by:

    1. Anandhi Bharadwaj & Vijay Karan & Radha K. Mahapatra & Uday S. Murthy & Ajay S. Vinze, 1994. "APX: An Integrated Knowledge‐Based System to Support Audit Planning," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 3(3), pages 149-164, August.
    2. Amelia A. Baldwin & Carol E. Brown & Brad S. Trinkle, 2006. "Opportunities for artificial intelligence development in the accounting domain: the case for auditing," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 14(3), pages 77-86, July.
    3. Peter Duchessi & Robert O'Keefe & Daniel O'Leary, 1993. "A Research Perspective: Artificial Intelligence, Management and Organizations," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 2(3), pages 151-159, August.

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