Abstract This paper presents a prototype model that can evaluate internal control systems based on its own evaluation rules and internal representation of those systems. The development of the program makes contributions to both the decision support systems literature and the cognitive modeling literature. The project extends previous decision support systems research by combining the ability to model and evaluate control systems into one integrated computer program and by extending previous modeling research by adding endogenous representation of lines of authority. The project extends previous cognitive modeling research in internal control evaluation by developing a model of an auditor's internal representation of control systems; adding this model to an existing cognitive model of internal control evaluation; and replicating the results of previous research using the new, combined model.
Gadh et al. (1993) studied this question.