American Accounting Association

AUGUST 6-10, 2011  •  DENVER, COLORADO

Session Title: Data Quality, Restatements, and Software Bots
Presentation Date: Wednesday August 10, 2011
Presentation Time: 2:00 pm-3:30 pm

Using Belief Functions in Software Agents to Test the Strength of Application Controls: A Conceptual Framework

Robert Nehmer, Oakland University
Rajendra P. Srivastava, University of Kansas

ABSTRACT: Belief functions have been used to model audit decision making for over 20 years. More recently they have been used in assessing the strength of internal controls and information systems security. There has been some research on software agents in auditing, particularly in the web search bot area (Nelson et al. 2000). This research extends the work of Srivastava and others (Bovee et al. 2007; Srivastava and Shafer 1992; Srivastava 1997) in belief functions and Nehmer (Nehmer 2003, 2009) in the use of software agents in internal control evaluations. It looks at the problem of assuring the adequacy of application internal controls in highly automated transaction processing environments.

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