An Ontology and Knowledge Representation of a Financial Audit System

J.A. Akinyemi, S.A. Ehikioya, F.G. Olumofin, and C. Adiele (Canada)


Knowledge Representation, Ontology, PowerLoomTM , Description Logics, Financial Audit System, Auditing.


The benefits of knowledge sharing, reuse, and standard ization in software engineering is enormous. An efficient knowledge sharing, reuse, and standardization is possible when there is a clear understanding and definition of the semantics of the terms as well as symbols among all stake holders in the domain of discourse. This paper presents the application and benefits of using an expressive, logicbased ontology in representing knowledge in a financial audit sys tem. We implement a financial audit system knowledge base using an ontology designed with the PowerLoomTM , a description logic based knowledge representation system.1

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