Scientific Journal of KubSAU

There are many ways to improve the decisionmaking process, but, with a big amount of data and complexity of decision-making trees, it's becoming more and more complicated to keep up with the flow of information coming from many spheres of modern life. Therefore, the development of various problemsolving approaches has become an important step in changing the face of existing technological systems. This idea appeared in the work of an American scientist J. Perl who, in 1988, founded a new probabilistic approach to artificial intelligence and developed principles of Bayesian Network. Bayesian Network is a graphical model that represents a set of random variables and their conditional dependencies. In the article, the most valuable parts of the given topic have been reviewed, cognitive maps have been compared with their partial manifestation - Bayesian Network; also, one of the options to practically use such models in the audit field has been analyzed by observing a possible decision-making process of giving a modified or unmodified opinion