Application of Expert Systems in Auditing

Many new technologies are now being used in auditing and finance. Expert systemsare one of the latest achievements of this progress which are defined as a group ofcomputer programs (applications) that are capable of leading, analyzing, classifying,consulting, designing, specifying, exploring, predicting, conceptual creating, identifying,interpreting, justifying, management self-learning, controlling, scheduling, timing andexamining. These applications (programs) usually deal with problems that require humanspecialists to be solved. However, none of these applications (programs) have all of theabilities so far and each of them has certain limited abilities. Nowadays, applicationof expert systems in auditing is growing more than ever, because of their ability indecreasing the expense of evidence gathering audit service providing. Applying suchsystems helps covering wider areas and takes less time and manpower. In this article,our goal is to give a definition and a short overview of expert systems, their benefits,limitations and their features in auditing.