Multivariate statistical methods: a primer
Multivariate statistical methods: a primer
Case-based reasoning
Applying case-based reasoning: techniques for enterprise systems
Applying case-based reasoning: techniques for enterprise systems
Hybrid Intelligent Systems
Foundations of Neuro-Fuzzy Systems
Foundations of Neuro-Fuzzy Systems
Self-Organizing Maps
Advanced Methods in Neural Computing
Advanced Methods in Neural Computing
Inside Case-Based Reasoning
Development and Application of Expert Systems in Audit Services
IEEE Transactions on Knowledge and Data Engineering
An Automated Hybrid CBR System for Forecasting
ECCBR '02 Proceedings of the 6th European Conference on Advances in Case-Based Reasoning
ICANN 96 Proceedings of the 1996 International Conference on Artificial Neural Networks
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The complexity of current organization systems, and the increase in the importance of the realization of internal controls in firms, make it necessary to construct models that automate and facilitate the work of auditors. A tool for the decision support process has been developed. The objective of the system is to facilitate the process of internal auditing in small and medium-sized enterprises. The system analyzes the data that characterizes each one of the activities carried out by the firm, then determines the state of each activity, calculates the associated risk, detects the erroneous processes, and generates recommendations to improve these processes. The developed model is composed of two case-based reasoning systems. One is used to identify the activities that may be improved and the other to determine how the activities could be improved. Each of the two subsystems use a different problem-solving method in each of the steps of the reasoning cycle. The system has been tested in 22 small and medium-sized companies in the textile sector, located in the northwest of Spain during the last 38 months and the obtained results are very encouraging.