Systemy ekspertowe z logiką rozmytą w zarządzaniu ryzykiem badania sprawozdań finansowych
Expert systems with fuzzy logic in audit risk management.

Summary/Abstract: The audit risk management in audit planning and executing is currently considered to be one of the most important tasks in auditors’ work. In this paper, basic principles of risk-driven audit planning and executing are presented, emphasizing the aspects that facilitate computeri-zation by means of expert systems. The purpose of this study is to describe the circumstances of the fuzzy expert systems’ use as a tool in auditors’ work and to discuss these systems’ key characteristics and their advantages over other systems. In addition, the fuzzy expert system that helps in risk-based audits is outlined.

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