Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor | Department of Computing | en_US |
| dc.creator | Cheng, Vincent Wai-ming | - |
| dc.identifier.uri | https://theses.lib.polyu.edu.hk/handle/200/1636 | - |
| dc.language | English | en_US |
| dc.publisher | Hong Kong Polytechnic University | - |
| dc.rights | All rights reserved | en_US |
| dc.title | Prototyped expert decision support system for internal audit planning | en_US |
| dcterms.abstract | This paper reports on the development of a prototyped expert decision support system (EDSS) for the internal audit planning. The prototype combines aspects of expert system and decision support technology, and applies them in to the internal audit field. Risk assessment is a beginning step to formulate an annual audit plan. The subjective judgment on the audit risk, task workload and the demand of flexible audit plan in response of changing environment arouse the interest in the application of EDSS to audit domain. This prototype can be used to provide internal auditors a systematic and consistent risk assessment, and to recommend ranking and workload of the audit job. In addition, it optimizes the audit resources available by matching with the audit resources required for each project while maintaining an acceptable level of risk. The prototype was tested by internal audit professionals using actual cases, and evaluated by carrying out the user-acceptance testing. The evaluation results showed that the prototype can prepare the annual audit plan in an effective and efficient way. This paper discusses the background, design, implementation and evaluation of this prototype EDSS for internal audit planning, and highlights the limitation of the system and future enhancement work. | en_US |
| dcterms.extent | 88, [67] leaves : ill. ; 30 cm | en_US |
| dcterms.isPartOf | PolyU Electronic Theses | en_US |
| dcterms.issued | 1997 | en_US |
| dcterms.educationalLevel | All Master | en_US |
| dcterms.educationalLevel | M.Sc. | en_US |
| dcterms.LCSH | Auditing, Internal | en_US |
| dcterms.LCSH | Decision support systems | en_US |
| dcterms.LCSH | Expert systems (Computer science) | 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 | |
|---|---|---|---|---|
| b14055545.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 6.15 MB | Adobe PDF | View/Open |
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