AuditPro-integrating knowledge-based technology with diagramming tools for auditors

Abstract

The authors describe the design of AuditPro, an integrated collection of tools for supporting auditors performing internal control evaluation. Among the tools are a graphical document-flowchart editor, a graphical organization chart editor, an 'outliner-type' internal control questionnaire, and an expert system. The unique features of this system are that the knowledge-based component of the system is embedded within the internal control questionnaire; that the system is able to make inferences about the internal control system through direct analysis of the diagrams drawn using the graphical editors; and that the knowledge-representation is designed specifically to support internal control evaluation. AuditPro provides a natural framework for dialogue between domain experts and knowledge engineers. The system builds internal models of the internal control systems under evaluation through the diagraming tools so that some audit-concerns captured in knowledge bases can be answered by directly querying the internal models instead of the user. The 'outliner' user-interface gives users the initiative to browse and answer in whatever order is convenient at the time of use. >