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The Cognitive Audit: The Effects of Cognitive Computing on Financial Audit Roles of Tomorrow

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Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of

Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.

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Date Created
2018-05

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Turkish Women and Honor Killings, 1987-2016

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The concept of honor in Turkey is one that is highly revered. It determines how a family is viewed by their community and even how monetarily valuable women are to society. Women especially have a very direct impact on not

The concept of honor in Turkey is one that is highly revered. It determines how a family is viewed by their community and even how monetarily valuable women are to society. Women especially have a very direct impact on not only their own honor, but the honor of the entire family unit. If a Turkish woman is perceived to have committed a dishonorable act, the family, particularly the males, must act to restore the family honor by eliminating the source of dishonor. This often occurs through honor-based violence and honor killings. The goal of this thesis is to examine the root causes of honor-based violence, specifically honor killings of women in Turkey, and the time frame for this thesis is 1987 to 2016. Scholars cite three main reasons for honor killings: socioeconomic status of the family, patriarchal and cultural roots, and modernization of the country, and this thesis examines those reasons in depth. There are also different Turkish words for "honor," and they might play a role in how honor is viewed more complexly in the Turkish culture. The laws that have been passed since 1987 have evolved to attempt to eliminate honor killings; however, until those laws are well enforced, honor killings will not be fully eradicated. I look beyond the stereotypical cultural argument behind honor killings to realize that much more is in play, such as the lower class, the worth of a woman's body, and the struggle of enforcing the laws that have been passed. I come to the conclusion that honor killings are too complex to just have one lone factor as the root cause. Honor-based violence in Turkey seems to be the result of both the socioeconomic status of the family within the community and the modernization of the country.

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2016-05

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An Analysis of the Relevancy of Women's Initiative Programs in Public Accounting

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Women have more opportunities to expand their career aspirations than ever before, so many view it as being acutely relevant. However, although women now account for more than half of the work force, there is still a considerable gap in

Women have more opportunities to expand their career aspirations than ever before, so many view it as being acutely relevant. However, although women now account for more than half of the work force, there is still a considerable gap in the representation of women in the top leadership positions within their organizations. This trend is especially prevalent in public accounting firms. Drilling down to the root cause of gender inequality in firm management reveals several key obstacles that women face including generational gender biases, inflexible work schedules, insufficient career development training, and limited visibility of other female leaders. The negative implications of uneven gender distribution in upper management leave a potential for firms to miss opportunities for diverse perspectives on innovations, solutions, and advancement in the industry. Furthermore, firms make tremendous investments on extensive training of their professionals throughout the entire length of their careers, so high turnover rates cause a significant loss to each firm's investment in their human capital. So, public accounting firms have made considerable investments to develop resources and programs in order to combat the issues that create gender inequality and uneven turnover. The thesis begins by reviewing the Ann Hopkins v. Price Waterhouse trail, which was a pivotal point in changing how public accounting firms treat and prevent sex discrimination within their organizations. The rest of the thesis analyzes the correlation between the barriers that are most frequently linked to hindering women's success in public accounting and the programs that firms have installed to address those barriers. It also addresses qualitative accounts from female CPAs on the actual effectiveness of their firm's programs on the longevity of their careers in public accounting, as well as perspectives from current Accountancy students on the relevancy of diversity and inclusion programs.

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Date Created
2016-05

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Young Women in Leadership Workshop-Expanding Mentoring to High School Women

Description

Although the number of women earning college degrees and entering the workforce is increasing, a gender gap persists at top leadership positions. Women are faced with numerous challenges throughout the talent pipeline, challenges that often drive women out of the

Although the number of women earning college degrees and entering the workforce is increasing, a gender gap persists at top leadership positions. Women are faced with numerous challenges throughout the talent pipeline, challenges that often drive women out of the workforce. This paper looks at the power of mentoring and how women, particularly young women, have the potential to overcome these challenges through a successful mentoring relationship. We use examples of successful mentoring programs at the corporate and university level to support the development of a mentoring program at the high school level. Our paper presents the research and development process behind the Young Women in Leadership (YWiL) Workshop, a half-day event that focused on bringing awareness to the importance of mentoring and leadership at the high school level while providing young women with the confidence and knowledge to begin to establish their own mentoring relationships.

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Date Created
2015-05

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Auditing Internal Controls: An Evaluation of Internal Controls in a Small Real Estate Firm

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This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.

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Agent

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Date Created
2013-12

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American Nurses at War: From the Veil of Domesticity to Military Service

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During the First and Second World Wars, the totality of global war and the involvement of the United States necessitated the use of American women within military medical services as nurses. Military nursing served as a catalyst for professionalizing nursing

During the First and Second World Wars, the totality of global war and the involvement of the United States necessitated the use of American women within military medical services as nurses. Military nursing served as a catalyst for professionalizing nursing as well as the entrance women into US military jobs. This thesis explores American women’s military nursing roles during WWI and WWII within the historical context of the precedence set for female nurses’ involvement in wartime medical service in both the American Civil War and the Spanish Civil War. In so doing, it seeks to answer specific research questions focused on nurse’s wartime experiences, the formality of their role, and public perceptions of female nurses. I will examine the change over time of these issues and reasons for their evolution.

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Agent

Created

Date Created
2020-05

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Women in Technology

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Technology is everywhere. It touches every industry and nearly every aspect of our lives. It is paving the way to exciting innovations, solving long-standing problems, and helping us as humans learn at a faster rate than ever before. The Tech

Technology is everywhere. It touches every industry and nearly every aspect of our lives. It is paving the way to exciting innovations, solving long-standing problems, and helping us as humans learn at a faster rate than ever before. The Tech Industry is booming, generating an ever-increasing amount of jobs within the workforce. The number of women filling these new jobs, however, has remained static – if not declined. As a female student studying Computer Information Systems, this fact has concerned me for some time and propelled me to dig deeper and get to the root of the problem. It has been no secret that there is a lack of gender equality within the technology industry. Silicon Valley – the tech hub of the United States – has time and again been accused of creating an overwhelming sense of “bro culture”. The numbers are staggeringly obvious – women are entering into the industry at a lower rate than men, women are leaving the industry at a higher rate than men, and women are not being advanced within technology-based careers at the same rate as men. My objective with this creative project was to go beyond the numbers and to understand why this gender gap is still prevalent within the industry and, more importantly, what can be done to shrink the gap. As such, I decided to put faces to the numbers by creating a documentary in which I interviewed eight diverse female professionals with varying backgrounds that are in different stages within their careers in the technology industry. I was able to get real and raw opinions, ideas, and advice from these knowledgeable women to construct my responses to these complex issues. This paper has been structured to outline and analyze the ideas and concepts generated from my interviews of these women.

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Date Created
2019-05