ABSTRACT
This chapter reviews the main efforts and current debates on the use of Decision Support Systems (DSS) and Artificial Intelligence systems such as Experts Systems (ES) and Neural Networks (NN) in auditing. It identifies the gaps that exist in the current body of relevant literature with a view to suggesting future directions for research and software development in the area. The chapter discusses the centrality of decision-making to audit and based on the rapid growth in the business information world, it highlighted the significance of computerised decision aids to the modern day auditor. A typical decision process should necessarily encompass three basic iterative phases. These are Intelligence, Design and Choice. The British Computer Society Specialist Group on Expert Systems defined an expert system as follows. An expert system is regarded as the embodiment within a computer of a knowledge-based component, from an expert skill, in such a form that the system can offer intelligent advice about a processing function.
