Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor | Department of Computing | en_US |
| dc.creator | Li, Yee-ha Irene | - |
| dc.identifier.uri | https://theses.lib.polyu.edu.hk/handle/200/4224 | - |
| dc.language | English | en_US |
| dc.publisher | Hong Kong Polytechnic University | - |
| dc.rights | All rights reserved | en_US |
| dc.title | A prototype of expert system for internal control evaluation in auditing | en_US |
| dcterms.abstract | Internal Control Evaluation is crucial to every financial audit. Recent advances in expert system indicates that it is a feasible solution in applying to the audit environment. Review on the application of expert system technology in auditing reveals that less attention was given to the internal control evaluation of a trading company. This research aims to design and develop a prototype expert system in auditing - internal control evaluation to assist auditors in conducting the internal control evaluation of a trading company. At the same time, to demonstrate the feasibility of applying the expert system technology in internal control evaluation. From the study, a conceptual framework was constructed which helps to evaluate the client's internal control system. The "Purchase Cycle" in the transaction cycles of a trading company was selected and served as a basis of the prototype development. The prototype evaluation was conducted in two ways: comparison the results issued on selected solved cases and the prototype recommendation and the auditors' evaluation on the prototype. Results shown that the prototype is effective and efficient in assisting auditors in internal control evaluation. | en_US |
| dcterms.extent | 1 v. (various pagings) ; 30 cm | en_US |
| dcterms.isPartOf | PolyU Electronic Theses | en_US |
| dcterms.issued | 1996 | en_US |
| dcterms.educationalLevel | All Master | en_US |
| dcterms.educationalLevel | M.Sc. | en_US |
| dcterms.LCSH | Auditing | en_US |
| dcterms.LCSH | Expert systems (Computer science) | en_US |
| dcterms.LCSH | Trading companies -- Auditing -- Case studies | en_US |
| dcterms.LCSH | Hong Kong Polytechnic University -- Dissertations | en_US |
| dcterms.accessRights | restricted access | en_US |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| b1234977x.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 6.66 MB | Adobe PDF | View/Open |
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