Intelligent audit planning system for multiple auditors: IAPS

The auditor assignment planning process is regarded as a multi-agent multi-objective decision making problem that needs to balance between the “auditing firm's profit and audit risk” and the “individual auditor's preference”. The balance between the firm's profit to be optimized by a linear programming model and the audit risks checkable by a rule-based system is supported by adopting the Post-Model Analysis. The balanced solution from the firm's perspective is evaluated by the individual auditor's personal perspective. The Win-Win adjustments and a series of conflict resolution are assisted by an intelligent coordinating agent. A prototype IAPS (Intelligent Audit Planning System) that utilizes UNIK-LP, UNIK-PMA, and UNIK-AGENT could effectively support the auditor assignment process for audit engagements. This architecture would also be useful for support of other similar types of decision making processes.