Development of An Intelligent NLP-Based Audit Plan Knowledge Discovery System

Research output: Journal Publications and Reviews (RGC: 21, 22, 62)21_Publication in refereed journalpeer-review

6 Scopus Citations
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Detail(s)

Original languageEnglish
Pages (from-to)89-97
Journal / PublicationJournal of Emerging Technologies in Accounting
Volume17
Issue number1
Online published1 Oct 2019
Publication statusPublished - 2020

Abstract

Auditors’ discussions in audit plan brainstorming sessions provide valuable knowledge on how audit engagement teams evaluate information, identify and assess risks, and make audit decisions. Collected expertise and experience from experienced auditors can be used as decision support for future audit plan engagements. With the help of Natural Language Processing (NLP) techniques, this paper proposes an intelligent NLP-based audit plan knowledge discovery system (APKDS) that can collect and extract important contents from audit brainstorming discussions and transfer the extracted contents into an audit knowledge base for future use.

Research Area(s)

  • audit decision support, spoken content processing, NLP, audit brainstorming sessions

Bibliographic Note

Research Unit(s) information for this publication is provided by the author(s) concerned.