ACCA Performance Management (F5) Certification Practice Exam

Which of the following is an example of an Expert System (ES)?

1. A project management tool

2. A tax calculator

3. An email automation system

4. An inventory management system

The correct answer is: A tax calculator

An Expert System (ES) is a type of computer program that mimics the decision-making abilities of a human expert in a specific domain. ESs are designed to provide solutions to complex problems by reasoning through bodies of knowledge, represented mainly as if-then rules. The tax calculator serves as an example of an Expert System because it applies rules and expert knowledge regarding tax regulations and computations to determine an individual's tax liability or refund. It incorporates logic and deductions similar to what a human tax expert would use, guiding users through the process of calculating their taxes based on provided inputs. This ability to utilize structured knowledge and apply it to real-world scenarios aligns well with the characteristics of Expert Systems. In contrast, the other options do not fit the traditional definition of an Expert System. While they may involve automation or calculations, they do not necessarily employ the same level of expert reasoning and knowledge representation that an ES does. A project management tool primarily focuses on planning and scheduling tasks rather than providing expert-level advice. An email automation system functions based on predefined triggers and actions but lacks the complexity of expert reasoning. An inventory management system primarily tracks stock levels and orders, missing the critical decision-making component characteristic of Expert Systems.