DISCUSSION OF Automated Dynamic Audit Programme Tailoring: An Expert Systems Approach.

This article focuses on the automated dynamic audit programme tailoring approach. The choice of audit planning and program tailoring as the arena for the application of expert system technology is a fortunate one. Audit practice tends to use predecessor working papers and company practice as well as auditor experience as the primary source of procedure determination. The area of procedure planning is rich in knowledge and experience. Knowledge bases can be drawn from actual working papers, audit guides, and the knowledge of individuals. The first generation of systems focused on problems of narrower domain and used an evolving software technology. The second generation is using a richer set of software tools and the background of awareness of successful applications of expert systems in many domains of knowledge. Experience with the first generation of systems indicates enthusiasm and investment in the products and subsequent lack of implementation on the firmwide basis for most of the products.