In the last years, with regard to scandal resulting from management fraud, profession of management greatly has been considered.
These scandals have had deep effect on profession and have caused great damage. With existence bulky records about management fraud, dictator of audit profession, are thinking of a remedy. With regard to this, that today's, many people use (profit) from information of financial lists for decision, they should be assured of reliance ability to these information, therefore, it expect from auditors, that evaluate the risk of management fraud to the best possible method. In this field, auxiliary device of decision making could be profit, considerably.
On the base of last researches, auditors don't tend to use of these auxiliary device. With regard to being profit.
This device in the auditing profession, in this study, we are considering effective factors on decision of auditor for using of decision-making auxiliary device.
For gathering necessary data, it has used from questioner device that has an option to independent auditors, for that we could investigate answers about this affair.
Four useful factors, have been considered, knowing auxiliary device, size of company, employer, confidence to ability in fraud evaluating, pressure of profession, that after that necessary analysis's were determined, the factors of usefulness, size, confidence to ability for using of decision-making auxiliary device, are effective, but pressure of profession, don't relationship with using of auxiliary device.