This report on Using Expert Knowledge Structures to Design Fraud Risk Assessment Decision Aids is provided as a service to members of The IIA.
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The purposes for this research study were to design a decision aid based upon the knowledge structures of experienced auditors and to test the ability of the decision aid to train users to “think like experts” and “make judgments like experts.” Results suggest that individuals who use decision aids that are organized to represent an expert’s knowledge structure develop knowledge structures that are similar to those of experts. These findings suggest significant potential for future design and use of decision aids. Organizations will be able to take advantage of the efficiency and effectiveness gains that decision aids provide, while also promoting the development of expertise. The IIA Research Foundation is a 501(c)(3) corporation formed to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally. Learn more about The Foundation.
Item Number: 10.5054