This paper predicts the internal auditing expectation gap to be narrow when internally auditing around the computer in all types of organizations. I sit the hypothesis of this paper in relation to the current issues of auditing around the computer, associated with the field of new information technology. I predict a narrow internal auditing expectation gap, as a result of an estimated percentage in the area of internal auditing and control. I used a decision tree and a Bayes' theorem approach, to predict the probabilities of investors and users of financial statements along with the internal management to have a narrow expectation gap for internal auditing around the computer. I find the overall result of this paper indicates that the probability of organizations to have a narrow expectation gap is of significant percentage, and also predicts that organization should have a significant improvement in internal auditing around the computer.