The role of expert systems in support of the performance of the external auditors | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 0, January 2018, Pages 197-220 | ||
| Abstract | ||
| Abstract Expert systems are conceder as one of the outcomes of computer-based techniques that are designed to be able to simulate human thinking, logical steps undertaken by computer for a specific decision or solve a particular problem in the area of its interest and competence. This study aimed to identify the role of expert systems in support of the auditor performance and identify the main area which contribute in improving the performance of the auditing procedure , this study consist of three section, the first section involved the concept and importance of the expert systems and their properties, the second section involved types of expert systems and areas of application ,third section involved the role of expert systems in improving the performance of the auditing procedures. The researcher found that the using of expert systems techniques in the auditing is a new stage in the evolution of the audit profession through the use of those techniques in support the auditors’ performance and the efficiency and effectiveness of the audit process. | ||
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