Business Intelligence has gained relevance during the last years to improve business decision making. However, there is still a growing need of developing innovative tools that can help small to medium sized enterprises to predict risky situations and manage inefficient activities. This article present a multi-agen system especially created to detect risky situations and provide recommendations to the internal auditors of SMEs. The core of the multi-agent system is a type of agent with advanced capacities for reasoning to make predictions based on previous experiences. This agent type is used to implement a evaluator agent specialized in detect risky situations and an advisor agent aimed at providing decision support facilities. Both agents incorporate innovative techniques in the stages of the CBR system. An initial prototype was developed and the results obtained related to small and medium enterprises in a real scenari are presented