• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>IEE Colloquium on Case Based Reasoning >The application of case-based reasoning to assist accountants in identifying top management fraud: a study of the problem domain and the methodological issues in the development, implementation and evaluation of a case-based learning and reasoning tool
【24h】

The application of case-based reasoning to assist accountants in identifying top management fraud: a study of the problem domain and the methodological issues in the development, implementation and evaluation of a case-based learning and reasoning tool

机译：基于案件的推理在识别顶级管理欺诈时协助会计师的应用：问题领域的研究以及基于案例的学习和推理工具的开发，实施和评估方法

获取原文
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Although most audit practices have developed many auditing and accounting expert systems, research and progress in this area was relatively slow until the second half of the 80s. One of the reasons for this slow progress was the difficulty of assessing the value added by these systems. Some rule-based applications in audit have been trying to tackle unstructured and dynamic problems. This has caused many design problems-such as knowledge elicitation-and maintenance. The assessment and management of risk may be a topic that exemplifies the need for a non-traditional approach to knowledge management. Research in managerial decision-making has shown that, when faced with a complex problem, an expert will often look to analogous problems for possible solutions. Top management fraud (TMF) is one of those fields for which there are neither underlying models nor formal ways of detecting them. This paper is concerned both with the methodological issues of using case based reasoning for unstructured domains-such as TMF-and with the evaluation process of such a model. It is argued that emphasis should be given to the searching-learning loop, a prerequisite for case-based learning and reasoning systems (CBLR).
机译：虽然大多数审计实践都制定了许多审计和会计专家系统，但在80年代下半年之前，这一领域的研究和进步比较慢。这种缓慢进展的原因之一是评估这些系统添加的值的难度。在审计中的一些基于规则的应用程序一直在尝试解决非结构化和动态问题。这导致了许多设计问题 - 例如知识诱因和维护。评估和管理风险可能是一个主题，以列举有必要对知识管理的非传统方法。管理决策的研究表明，当面对复杂的问题时，专家通常会对可能的解决方案进行类似的问题。顶级管理欺诈（TMF）是其中既没有底层模型也没有正式检测它们的领域之一。本文既涉及使用基于非结构化域的情况的方法问题 - 例如TMF - 以及这种模型的评估过程。有人认为，应强调搜索学习循环，是基于案例的学习和推理系统（CBLR）的先决条件。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号