Knowledge-based Audit Support

In this paper we describe a formal model and a design — based on that model — of a system which offers knowledge-based support for both specification of the object of audit and specification of the planning of the audit of that object. This model can be compared to a Conceptual Model in the world of Information Systems. The object of audit includes databases containing auditee’s registrations of economic events. Our system design is currently applied to the development of operational products, i. e. CAATs (Computer Assisted Audit Techniques), such as an inquiry-based Expert System to determine the audit plan.