Autonomous Internal Control System for Small to Medium Firms

  • M. Lourdes Borrajo
  • Juan M. Corchado
  • J. Carlos Yáñez
  • Florentino Fdez-Riverola
  • Fernando Díaz
Part of the Lecture Notes in Computer Science book series (LNCS, volume 3620)


Small to medium enterprises require an internal control mechanism in order to monitor their modus operandi and to analyse whether they are achieving their goals. A tool for the decision support process has been developed based on a case-based reasoning system that automates the internal control process. The objective of the system is to facilitate the process of internal auditing. The system analyses the data that characterises each one of the activities carried out by the firm, then determines the state of each activity, calculates the associated risk, detects the erroneous processes, and generates recommendations to improve these processes. The developed model is composed of two case-based reasoning systems. One is used to identify the activities that may be improved and the other to determine how the activities could be improved. Each of the two subsystems uses a different problem solving method in each of the steps of the reasoning cycle. The system has been tested in 22 small and medium companies in the textile sector, located in the northwest of Spain during the last 29 months and the results obtained have been very encouraging.


Problem Case Control Risk Electre Method Retrieval Phase Internal Auditor 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer-Verlag Berlin Heidelberg 2005

Authors and Affiliations

  • M. Lourdes Borrajo
    • 1
  • Juan M. Corchado
    • 2
  • J. Carlos Yáñez
    • 3
  • Florentino Fdez-Riverola
    • 1
  • Fernando Díaz
    • 4
  1. 1.Dept. InformáticaUniversity of Vigo, Escuela Superior de Ingeniería Informática, Edificio PolitécnicoOurenseSpain
  2. 2.Departamento de Informática y AutomáticaUniversity of SalamancaSalamancaSpain
  3. 3.Department of Financial AccountingUniversity of VigoOurenseSpain
  4. 4.Dept. InformáticaUniversity of Valladolid, Escuela Universitaria de InformáticaSegoviaSpain

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