Using Artificial Intelligence Technology in Continuous Audit Development

Author:Adrian VINTILESCU BELCIUG, Ph. D. Student, Daniela COLOIU (CREŢU), Ph. D. Student, Adriana LUPU, Ph. D. Student

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Keywords:public internal audit, continuous audit, text mining, expert systems, processes, six sigma

Abstract:
Real-time decision making depends on the availability of information and its processing using technologies. Changes in business processes require changes in audit procedures. Audit procedures can be developed in real time, resulting a continuous audit type.\r\nThe article presents continuous audit as the direction of development and other artificial intelligence techniques that can be used: text mining procedure, expert systems and process modeling. Regarding these techniques there are presented telling examples in three directions.\r\nFirst, the authors present a study based on rules if-then specific expert system.\r\nIn the second part they present a study meant to identify auditable objects using unsupervised techniques auditable using text mining techniques on the documents of organizations.\r\nThe third study concerns the modeling of business processes and using data in process control.\r\nThis study can make new ways of developing audit techniques, but also can create a platform for continuous internal audit of such entities.\r\n\r\n