A KNOWLEDGE-BASED MODEL OF AUDIT RISK

Information Systems Working Papers Serie

Discussant\u27s response to Expert systems and AI-based decision support in auditing: Progress and perspectives

https://egrove.olemiss.edu/dl_proceedings/1084/thumbnail.jp

THE LIVING CASE: SEARCHING FOR A DEEPER STRUCTURE IN THE CASE ANALYSIS PROCESS

One of the primary methods of instruction in business disciplines is the case. However, in its current form of written presentation, some of the basic learning goals associated with case instruction are compromised. We have used new forms of media involving computing and communication to build a novel learning environment, the Living Case, which flexibly and interactively presents cases along with provide dynamic, on-going feedback to students analyzing a case. In our research we have formalized the process of analyzing a case in order to recognize and interpret student analysis behavior so that provide relevant assistance can be provided. Case analysis is characterized as a problem solving activity driven by comprehension and reasoning operators. A search for these operators led us to build an inventory of reading activities. Twelve hours of protocols are analyzed using "retelling profiles" as an interpretation mechanism. Retelling profiles are visual time plots of the activities undertaken in a reading task. Our preliminary results suggest a deeper structure to case analysis which is common across business disciplines, cases, and individuals. Differences between the analysis strategies of experts and novices are also formalized. Finally, an expert's analogical reasoning strategy using task-specific knowledge encoded as "templates" is identified as a major contributor to their efficiency in solving cases. Templates of typical company situations and responses are triggered early in the analysis process, and subsequent data gathering and reasoning is directed by an attempt to apply the template to the case situation.Information Systems Working Papers Serie

THE LIVING CASE: SEARCHING FOR A DEEPER STRUCTURE IN THE CASE ANALYSIS PROCESS

One of the primary methods of instruction in business disciplines is the case. However, in its current form of written presentation, some of the basic learning goals associated with case instruction are compromised. We have used new forms of media involving computing and communication to build a novel learning environment, the Living Case, which flexibly and interactively presents cases along with provide dynamic, on-going feedback to students analyzing a case. In our research we have formalized the process of analyzing a case in order to recognize and interpret student analysis behavior so that provide relevant assistance can be provided. Case analysis is characterized as a problem solving activity driven by comprehension and reasoning operators. A search for these operators led us to build an inventory of reading activities. Twelve hours of protocols are analyzed using "retelling profiles" as an interpretation mechanism. Retelling profiles are visual time plots of the activities undertaken in a reading task. Our preliminary results suggest a deeper structure to case analysis which is common across business disciplines, cases, and individuals. Differences between the analysis strategies of experts and novices are also formalized. Finally, an expert's analogical reasoning strategy using task-specific knowledge encoded as "templates" is identified as a major contributor to their efficiency in solving cases. Templates of typical company situations and responses are triggered early in the analysis process, and subsequent data gathering and reasoning is directed by an attempt to apply the template to the case situation.Information Systems Working Papers Serie

Auditing Symposium X: Proceedings of the 1990 Deloitte & Touche/University of Kansas Symposium on Auditing Problems

Discussant\u27s response to Analytical procedure results as substantive evidence / Abraham D. Akresh; Assessing control risk: Effects of procedural differences on auditor consensus / Jane E. Morton, William L. Felix; Discussant\u27s response to Assessing control risk: Effects of procedural differences on auditor consensus / Richard W. Kruetzfeldt; Illegal acts: What is the auditor\u27s responsibility? / Dan M. Guy, Ray O. Whittington, Donald L. Neebes; Discussants\u27 response no 1 to Illegal acts: What is the auditor\u27s responsibility? / Tim Damewood, Susan Harshberger, Russ Jones; Discussant\u27s response no 2 to Illegal acts: What is the auditor\u27s responsibility? / Frances M. McNair; Panel discussion on The impact of mergers of accounting firms on the auditing profession / Stephen J. Aldersley, David W. Hunerberg, Jonathan E. Kilner, Julia A. Lelik, Roger R. Nelson; New global realities and their impact on the accounting profession / Edward A. Kangas; Discussant\u27s response to With firmness in the right / Theodore F. Bluey; Neural nets versus logistic regression: A comparison of each model\u27s ability to predict commercial bank failures / Timothy B. Bell, Gary S. Ribar, Jennifer Verichio; Discussant\u27s response to Neural nets versus logistic regression: A comparison of each model\u27s ability to predict commercial bank failures / Miklos A. Vasarhelyi; Expert systems and AI-based decision support in auditing: Progress and perspectives / William E. McCarth, Eric Denna, Graham Gal; Discussant\u27s response to Expert systems and AI-based decision support in auditing: Progress and perspectives / Dana A. Madalon, Frederick W. Rook; Analytical procedure results as substantive evidence / William R. Kinney, Christine M. Hanes; With firmness in the right / Frederick L. Neumannhttps://egrove.olemiss.edu/dl_proceedings/1009/thumbnail.jp

A KNOWLEDGE-BASED MODEL OF AUDIT RISK

Information Systems Working Papers Serie