impact of these predictions on decision accuracy, the propensity and nature of decision errors as well as the DM's cognitive … of humans. Indeed, because of their immense computing power, machines can perform specific tasks with incredible accuracy …. In contrast, human decision-makers (DM) are exible and adaptive but constrained by their limited cognitive capacity. This …

the impact of these predictions on decision accuracy, the propensity and nature of decision errors as well as the DM … of humans. Indeed, because of their immense computing power, machines can perform specific tasks with incredible accuracy …. In contrast, human decision-makers (DM) are flexible and adaptive but constrained by their limited cognitive capacity …

, the degree of cognitive effort associated with this compliance is examined. An experiment involving 70 auditors from one … inventory items. All auditors were informed that they might have to verbally justify their decision outcomes to the partner and …

The objective of this research is to articulate a decision-making foundation for the systems audit approach. Under this … decision making is enhanced because the knowledge of the system allows the auditor to focus on the most important risks …. However, there has not been an explicit framework to explain how systems knowledge can enhance decision making. To provide …