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...

For several decades there has been increasing interest in the audit and assurance profession in developing audit methods and standards that improve our ability to address the possibility of detect significant financial statement fraud. In the standards arena, SAS No. 82, Consideration of Fraud...