Neuro-symbolic System for Business Internal Control

The complexity of current organization systems, and the increase in importance of the realization of internal controls in firms, make it necessary to construct models that automate and facilitate the work of auditors. An intelligent system has been developed to automate the internal control process. This system is composed of two case-based reasoning systems. The objective of the system is to facilitate the process of internal auditing in small and medium firms from the textile sector. The system, analyses the data that characterises each one of the activities carried out by the firm, then determines the state of each activity, calculates the associated risk, detects the erroneous processes, and generates recommendations to improve these processes. As such, the system is a useful tool for the internal auditor in order to make decisions based on the risk generated. Each one of the case-based reasoning systems that integrates the system uses a different problem solving method in each of the steps of the reasoning cycle: fuzzy clustering during the retrieval phase, a radial basis function network and a multi-criterion discreet method during the reuse phase and a rule based system for recommendation generation. The system has been proven successfully in several small and medium companies in the textile sector, located in the northwest of Spain. The accuracy of the technologies employed in the system has been demonstrated by the results obtained over the last two years.