Human-Machine Hybrid Decision Making with Applications in Auditing

Abstract

The decision making process in a variety of organizations faces substantial changes, largely as a result of advances in information technology and artificial intelligence (AI). A considerable number of decisions that were traditionally made by humans, are now made by machines. Consequently, many jobs that were held by experts in some fields are now occupied by data scientists who can build AI algorithms. In this paper, we address this change in work environments and suggest an innovative process for hybrid decision making between humans and machines. We focus on the auditing profession, but our method can be used in other human-intensive and critical fields such as healthcare, financial services public sectors, and humanitarian organizations.