Management and analysis of complex systems frequently involves groups
of managers/experts, each working on different parts of the system, co
operating and coordinating among themselves to manage/analyze the syst
em as a whole. We propose a distributed reasoning approach to render t
his process of multi-agent cooperation more efficient and effective. W
e consider, as an example of such a group process, the auditing proces
s of assessing the reliability of an internal control system, where ea
ch auditor makes default assumptions about parts of the system being a
nalyzed by other team members. We model the coordination process using
an assumption-based truth maintenance system, which explicitly repres
ents such assumptions, their possible retractions on subsequent contra
ry evidence, and changes in the auditor's terminal options. We show ho
w the resolution of opinions among auditors can be achieved through a
process of evidence sharing facilitated by the model.