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• W181703958 abstract "Expert advisers can be expensive, and they're not always available when an urgent call for help goes out. Increasingly, accountants are getting assistance from another source: computer programs that are called expert systems. An expert system is a software program that includes the accumulated knowledge of one or many experts. Accounting subjects include auditing, personal and corporate taxes and personal financial planning. Aside from providing high-level support on technical issues, a major advantage of expert systems is they allow CPAs to focus on the professional parts of their jobs instead of being distracted by the routine, repetitive tasks. Expert systems have been around for years, but their commercial use has been limited because they were expensive and difficult to use. Recent programming design innovations have made them more accessible; that, in turn, has increased their popularity and brought down prices. These programs are especially effective in responding to questions that have more than one answer or that are difficult to frame because of their complexity. When a user queries a typical expert system, it responds with its own questions that prompt the user to reframe the question or simply dig deeper. In this way, the program helps the user uncover subtleties or complications that may affect the answers. Expert systems have another plus: Not only do they answer questions but they also give the reasoning behind the answers they provide, and that can be a big advantage in decision making. IN THE DEVELOPERS' HANDS Although some expert systems in the accounting field are available for sale or lease, most are restricted to in-house use by their developers, mainly large CPA firms. (See the sidebar on page 93 for programs available to the public.) There are two reasons for that restriction: 1. Expert programs could leave developers exposed to liabilities. For example, if a user acts on incorrect advice provided by an expert system, the developer could face a damage suit. 2. The developers usually want to protect their proprietary expertise. Thus, they prefer to lease, rather than sell, programs. Developing an expert system package is expensive and time-consuming. It requires a sizable investment to debrief the expert; then all the information must be programmed into an easily accessible format; and finally the program must be extensively tested against a human expert's solutions and improved until the system performs at a professional level. Today, most of the expert systems used in accounting, even those that are proprietary, are designed for personal computers (PCs) so professionals can run them in the field. Only a few require the power of a mainframe computer. LACKING COMMON SENSE Expert systems have at least one major flaw: As smart and as flexible as they are, they still lack the common sense even a non-expert may bring to a question. For example, an expert system sometimes is unable to adapt to problems outside its range of expertise. In fact, sometimes it cannot even recognize it lacks the knowledge to solve a problem. For these reasons, expert systems require an intelligent user. For example, when used in an audit, the program helps the professional by suggesting the appropriate auditing procedures, assisting in risk assessment and providing consulting backup in technical areas. Although auditors generally agree on internal control judgments, individual differences often exist on the substantive tests to be performed, the degree of audit risk in a particular set of accounts and the point at which an item is considered significant enough to have a material effect on financial statements. As market and regulatory pressures increase the demand for quality audit services at competitive prices, CPAs must become more efficient. …" @default.
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• W181703958 title "Need an expert? Ask a computer" @default.
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