Case-based reasoning and multiple-agent systems for accounting regulation systems with extensions
International Journal of Intelligent Systems in Accounting and Finance Management
Case-based reasoning and risk assessment in audit judgment
International Journal of Intelligent Systems in Accounting and Finance Management
Handbook of EDP Auditing
Mining e-mail content for author identification forensics
ACM SIGMOD Record
An Empirical Examination of the Concern for Information Privacy Instrument
Information Systems Research
Taxonomy of security considerations and software quality
Communications of the ACM - E-services: a cornucopia of digital offerings ushers in the next Net-based evolution
Portfolios of Control in Outsourced Software Development Projects
Information Systems Research
An integrative model of computer abuse based on social control and general deterrence theories
Information and Management
Computer Audit, Control and Security
Computer Audit, Control and Security
Deploying Common Systems Globally: The Dynamics of Control
Information Systems Research
Decision Support Systems - Special issue: Intelligence and security informatics
Fighting cybercrime: a review and the Taiwan experience
Decision Support Systems - Special issue: Intelligence and security informatics
Data mining approaches for intrusion detection
SSYM'98 Proceedings of the 7th conference on USENIX Security Symposium - Volume 7
The Matrix of Control: Combining Process and Structure Approaches to Managing Software Development
Journal of Management Information Systems
International Journal of Electronic Commerce
Smokey: automatic recognition of hostile messages
AAAI'97/IAAI'97 Proceedings of the fourteenth national conference on artificial intelligence and ninth conference on Innovative applications of artificial intelligence
Risks in the use of information technology within organizations
International Journal of Information Management: The Journal for Information Professionals
Expert Systems with Applications: An International Journal
Hi-index | 12.09 |
The internal auditors and IS managers should obtain understanding of internal control structure in internet-based information systems (IIS) to be established in their organizations. This paper suggests IISCBR (The design of controls for IIS using case-based reasoning), a case-based reasoning model for generating recommendations of IIS controls. The case base of IISCBR consists of slots that include system environments and IIS controls. IIS controls which are most demanded in certain system environments can be suggested by the following two steps. First, the most probable level of controls is suggested from the cases retrieved. Second, the level of controls that have the highest values in performance among the retrieved case is determined. IIS auditors can retrieve similar cases and provide control recommendations using past cases in IISCBR. In order to evaluate the effectiveness of IISCBR, this paper compares the predictive power of the system with that of multivariate discriminant analysis (MDA). The results indicate that the case-based reasoner outperforms MDA in predictive accuracy.