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• W2059968386 abstract "Abstract The proliferation of computer-based information systems makes an organization's operations exceedingly vulnerable to several types of risks, including loss of data, unauthorized use of data, errors in recording data, and loss of assets or property. Exposure to such risks is typically mitigated through the institution of internal controls. Since systems designers are often not cognizant of control design strategies, the participation of an auditor has been recommended. To avoid potential auditor independence problems caused by the same set of auditors participating both in the design and evaluation of control strategies, a knowledge-based system for control design has been developed. Ten practicing internal auditors participated in the validation of the knowledge-based system using a variation of the Turing test. This paper reports on the validation procedures: results indicate that the knowledge-based support system can perform at a level comparable to that of internal auditors for the purchasing cycle in business organizations, thereby helping alleviate the auditor independence problem." @default.
• W2059968386 created "2016-06-24" @default.
• W2059968386 creator A5031310961 @default.
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• W2059968386 date "1993-04-01" @default.
• W2059968386 modified "2023-10-11" @default.
• W2059968386 title "Formal validation of a knowledge-based system using a variation of the Turing test" @default.
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• W2059968386 doi "https://doi.org/10.1016/0957-4174(93)90008-t" @default.
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