期刊名称：International Journal of Computer Science and Information Technologies
电子版ISSN：0975-9646
出版年度：2012
卷号：3
期号：5
页码：5172-5175
出版社：TechScience Publications
摘要：The advent of leading edge auditing techniques which allow auditors to identify risks and evaluate the adequacy of controls over critical information systems in their organizations, has far reaching consequences for many areas of companies’ activities. More and more organizations are moving to a computer-based audit approach that can be adapted to develop and improve the continuous audit process. This approach is used to assess risk and to assist an IS auditor’s decision to do either compliance testing or substantive testing. In a computer based audit approach, IS auditors are not just relying on risk. They are also relying on internal and operational controls as well as knowledge of the organization. This type of computer assessment decision can help relate the cost/benefit analysis of the control to the known risk, allowing practical choices. A knowledge based approach to an Information Systems Audit will enable us to develop an overall and effective IS Audit plan which will consider all the potential weaknesses and /or absence of Controls and determine whether this could lead to a significant deficiency or material weakness. In order to perform an effective Risk Assessment, it is needed to understand the Client’s Business Environment and Operations.
关键词：Artificial Intelligence; Artificial neural network;EDP; Expert System; Decision tree
