AUDITING
The Application of Artificial Neural Networks in the Fields of Auditing
How can artificial neural networks help to improve the quality of the audit function? What are potential applications for neural networks within the fields of auditing? These and similar questions are discussed in my master's thesis written 1999 at the Vienna University of Economics and Business Administration. A summary of this thesis has been published in the OEGAI Journal (Vol. 18, No. 4) of the Austrian Society for Artificial Intelligence.
This seminar paper (24 KB; Word 97; german) is a translation of the appendix of the IAS (International Accounting Standards) 1 (revised 1997), Presentation of Financial Statements, and contains a discussion about the differences between that section and the corresponding austrian and german accounting rules (HGB).
The possible use of artificial intelligence (i.e., neural networks and expert systems) for cost resolving is discussed in this seminar paper (64 KB; Word 97; german). First it gives the reader the necessary background information to understand what artificial intelligence means, then it tries to show the benefits and limits of the application of AI methods for the tasks of cost resolving.