An Audit Decision Aid System for Management Fraud Risk Assessment Using AHP-CBR

In today´s world economy, auditing has become more critical than ever. It was found that the use of audit decision aid systems to identify the risk of management fraud has become a promising solution. In this paper, a hybrid model of integrating case-based reasoning (CBR) and analytical hierarchy process (AHP) is proposed as fraud assessment model. In particular, the frame of the management fraud risk assessment system based on the CBR-AHP model is given. The system can facilitate auditors in performing the task of management fraud risk assessment in auditing.