Expert and Novice Problem-Solving Behavior in Audit Planning Jean Bedard and Theodore J. Mock
Presenter - Soumitra kundu

This study talking about how well auditors perform the problem-solving process & where it can be improved ie problem-solving behavior of expert & novice auditors.

Expert auditors ( औदितोर्स)-Computer audit specialist or CASs
Novice auditors - haven’t much more computer knowledge in audit program
Expert are more efficient & perform rapidly than novice to acquire the knowledge.
Experts appear to have more knowledge than novices & have better organization of knowledge.
Novice auditors are more likely to use a sequential search strategy than expert auditors.

This paper focuses on the information search phase of the decision process and the effect of expertise on auditors’ information search. And this is done by using a computer-controlled information retrieval system (CIRS).

Three dimensions of information search behavior are examined:
-Information search strategy
-Information acquisition
-Information search duration

The CIRS, which runs on a microcomputer, keeps track of the individual information items accessed, the order in which information is accessed, the search duration, and the subjects‘ decisions.

Used following categories of information:
1) INSTRUCTIONS
(2) BACKGROUND INFORMATION
(3) APPLICATION CONTROLS
(4) GENERAL COMPUTER CONTROLS
(5) DECISIONS.
Expert auditors were more efficient and acquired significantly fewer information items than the novices in their specific area of expertise, general computer controls. Experts also acquired significantly fewer redundant control than novices. Although they acquired fewer general computer controls, experts attached significantly more importance to those controls.

Finally, experts required significantly less time to perform the task.