ABSTRACT. Changchit and Holsapple observe that both practitioners and researchers have devoted significant effort to the study of decision aids, especially expert systems, to assist auditors in internal control evaluations. Best et al. report the results of a research project which examines the feasibility of developing a machine-independent audit trail analyser (MIATA). Arnold et al. note that intelligent decision aids have been widely adopted by organizations in an effort to capture, retain and disseminate the knowledge of individuals within the organization.