Title :
Virtual auditing agents: the Edgar Agent example
Author :
Nelson, Kay M. ; Kogan, Alex ; Srivastava, Rajendra P. ; Vasarhelyi, Miklos A.
Author_Institution :
Dept. of Accounting & Inf. Syst., Kansas Univ., Lawrence, KS, USA
Abstract :
The 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 online 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
Keywords :
Internet; accounts data processing; auditing; cooperative systems; financial data processing; software agents; Edgar Agent example; accounting firm; accounting firms; audit function; audit practices; financial information; intelligent Internet agent; intelligent Internet agents; online opportunities; quality/service framework; value added service; virtual auditing agents; virtual world; Authentication; Delay; Humans; Insurance; Intelligent agent; Internet; Virtual environment;
Conference_Titel :
System Sciences, 1998., Proceedings of the Thirty-First Hawaii International Conference on
Conference_Location :
Kohala Coast, HI
Print_ISBN :
0-8186-8255-8
DOI :
10.1109/HICSS.1998.655296
