Knowledge Representation Issues in Complex Decision Domains: an Example from Inherent Audit Risk Assessment

There has been significant discussion in artificial intelligence and expert systems concerning different representation systems for complex domain knowledge. This article discusses the strengths, weaknesses and psychological validity of two common systems, associational or rule‐ and model‐based, and presents a computer model which incorporates both approaches into a hybrid system. The computer model reasons in the complex decision domain of inherent audit risk assessment.