The Design and Validation of a Hybrid Information System for the Auditor's Going Concern Decision.

Author List: Lenard, Mary Jane; Madey, Gregory R.; Alam, Pervaiz;
Journal of Management Information Systems, 1998, Volume 14, Issue 4, Page 219-237.
Decision making in a semistructured environment often involves the use of quantitative, structured analysis along with the qualitative judgment of an expert. Decision support systems and expert systems are often developed to assist in this judgment process. The hybrid information system described in this paper combines a statistical model with a rule-based expert system in order to integrate the quantitative and qualitative aspects of decision making. The GC Advisor hybrid system is designed for use by auditors to assess the ability of the client firm to continue as a going concern. The guidelines for expert system validation given in previous literature are then applied to the validation of GC Advisor.
Keywords: auditor's going concern assessment; expert systems; hybrid information systems; system validation
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#125 0.305 framework model used conceptual proposed given particular general concept frameworks literature developed develop providing paper developing guidelines concepts appropriate set
#289 0.154 qualitative methods quantitative approaches approach selection analysis criteria used mixed methodological aspects recent selecting combining known conclusions included article appropriateness
#177 0.151 decision accuracy aid aids prediction experiment effects accurate support making preferences interaction judgment hybrid perceptual strategy account context restrictiveness taking
#287 0.126 design systems support development information proposed approach tools using engineering current described developing prototype flexible built architecture environment integrated designing
#129 0.118 expert systems knowledge knowledge-based human intelligent experts paper problem acquisition base used expertise intelligence domain inductive rules machine artificial task