Continuous auditing with a multi-agent system
Decision Support Systems
| Hi-index | 0.00 |
This paper discusses the use of intelligent Internet agents as a way of expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The Edgar Agent is presented as an example of an intelligent Internet agent that gathers financial information. This information can be provided as a value-added service by auditors to their clients and used by the accounting firm itself in performing the audit function.