Validation of Expert Systems with Applications 10 Auditing and Accounting Expert Systems *

  title={Validation of Expert Systems with Applications 10 Auditing and Accounting Expert Systems *},
  author={Daniel E. O'Leary},
This paper proposes a set of definitions for the concepts "validation" and "assessment" applied to expert systems (ESs). It develops a framework for this validation and demonstrates the framework on existing accounting and auditing ESs to elicit some of the research issues involved in ES validation. Validation is critical to the design and implementation of decision-making ESs. In a setting where objectivity is sought and variance is avoided, validation ascertains what a system knows, knows… CONTINUE READING

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