한국경영과학회:학술대회논문집 (Proceedings of the Korean Operations and Management Science Society Conference)
- 한국경영과학회 1997년도 추계학술대회발표논문집; 홍익대학교, 서울; 1 Nov. 1997
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- Pages.109-112
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- 1997
A study on the analytical procedures using artificial intelligence methods
초록
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.
키워드