A Study on the Analytical Procedures using Artificial Intelligence Methods

In this study, we attempt to improve analytical methods in auditing by applying Artificial Intelligence(AI) methods including Artificial Neural Networks(ANN) and Case-Based Reasoning(CBR), and to perform pattern recognition of the investigation signals generated by analytical procedures. Five years of audited financial data from a large-sized firm were used to calculate four commonly applied financial ratios. This exploratory study shows that the use of AI methods to analyze patterns of related fluctuations across numerous financial ratios provides improved performance in recognizing material misstatements within the financial accounts.
Publisher
한국경영과학회
Issue Date
1997
Language
ENG
Description

This article is confirmed to be submitted through the review and edition of the Korean Operations Research and Management Science Society. Please enter the title (Journal/Proceedings), volume, number, and pages properly when citing the article.

Citation

한국경영과학회 1997년도 추계학술대회발표, pp.109 - 112

URI
http://hdl.handle.net/10203/5051
Appears in Collection
MT-Conference Papers(학술회의논문)
Files in This Item
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