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

Description

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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Agent

Created

Date Created
2018-05

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

Description

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

Created

Date Created
2013-12

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Company X Collaborative Thesis: Real Estate

Description

The COVID-19 pandemic has and will continue to radically shift the workplace. An increasing percentage of the workforce desires flexible working options and, as such, firms are likely to require less office space going forward. Additionally, the economic downturn caused

The COVID-19 pandemic has and will continue to radically shift the workplace. An increasing percentage of the workforce desires flexible working options and, as such, firms are likely to require less office space going forward. Additionally, the economic downturn caused by the pandemic provides an opportunity for companies to secure favorable rent rates on new lease agreements. This project aims to evaluate and measure Company X’s potential cost savings from terminating current leases and downsizing office space in five selected cities. Along with city-specific real estate market research and forecasts, we employ a four-stage model of Company X’s real estate negotiation process to analyze whether existing lease agreements in these cities should be renewed or terminated.

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Agent

Created

Date Created
2021-05

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Home Advantage in Sports: The Value it Holds with COVID Restrictions

Description

Home advantage affects the game in almost all team sports across the world. Due to<br/>COVID and all of the precautions being taken to keep games played, more extensive research is able to be conducted about what factors truly go into

Home advantage affects the game in almost all team sports across the world. Due to<br/>COVID and all of the precautions being taken to keep games played, more extensive research is able to be conducted about what factors truly go into creating a home advantage. Some common factors of home advantage include the crowd, facility familiarity, and travel. In the English Premier League, there are no fans allowed at any of the games; furthermore, in the NBA, a bubble was created at one neutral venue with no fans in attendance. Even with the NBA being at a neutral site, there was still a “home team” at every game. The sports betting industry struggled due to failing to shift betting lines in accordance with this decreased home advantage. With these leagues removing some of the factors that are frequently associated with home advantage, analysts are able to better see what the results would be of removing these variables. The purpose of this research is to determine if these adjustments made due to COVID had an impact on the home advantage in different leagues around the world, and if they did, to what extent. Individual game data from the past 10 seasons were used for analysis of both the NBA and the Premier League. The results show that there is a significant difference in win percentage between prior seasons and seasons behind closed doors. In addition to win percentage, many other game statistics see a significant shift as well. Overall, the significance of being the home team disappears in games following the COVID-19 break.

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Agent

Created

Date Created
2021-05

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The Transition to Telehealth in Pediatric Occupational Therapy

Description

Due to the Covid-19 pandemic, healthcare professionals including occupational therapy practitioners (OTPs) were required to transition to working utilizing an online-service delivery model called telehealth. The use of telehealth for occupational therapy (OT) sessions was limited prior to the pandemic,

Due to the Covid-19 pandemic, healthcare professionals including occupational therapy practitioners (OTPs) were required to transition to working utilizing an online-service delivery model called telehealth. The use of telehealth for occupational therapy (OT) sessions was limited prior to the pandemic, and this shift required OTPs to provide services in ways many had never experienced. The purpose of this study was to identify how the transition to telehealth impacted OTPs and their ability to provide proper care to the pediatric population via telehealth. The final analytic sample included 32 female OTPs who worked with the pediatric population. Results from qualitative and quantitative analyses showed that OTPs had positive feelings toward using telehealth and that the telehealth modality had a moderate impact on their job performance. The areas that pediatric OTPs want to be addressed included technology and internet issues, lack of parent involvement, decreased quality of care, inaccessibility of materials, decreased attention span and increased distractions, and lack of general knowledge about telehealth among clients, parents, and professionals. Despite these drawbacks, a positive theme emerged that the telehealth model is good for current circumstances. The results show telehealth is a positive experience for OTPs and allows OT to be more accessible to their clients. Implications for increasing education for healthcare professionals, clients, and parents/guardians to make telehealth accessible to clients on a large scale are discussed.

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Agent

Created

Date Created
2021-05

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Desired Purchasing Behavior during the COVID-19 Pandemic

Description

The present study explored the relationship between desired purchasing behavior and individual differences using two nationally-representative, longitudinal samples of the U.S. population early in the COVID-19 pandemic. Past research has shown that individual differences provide information about how one might

The present study explored the relationship between desired purchasing behavior and individual differences using two nationally-representative, longitudinal samples of the U.S. population early in the COVID-19 pandemic. Past research has shown that individual differences provide information about how one might respond to threat. Therefore, we predicted changes in desired purchasing behavior across different sociodemographic variables that might reflect those differences. Specifically, we investigated hypotheses related to political orientation, age, sexual orientation, socioeconomic status, and whether or not the participant had children. We measured participants’ reported desired purchasing behavior across eleven categories of goods and investigated the connection between specific demographic variables and desired purchasing behavior. We found that conservatives desired to purchase more basic protection goods (guns/ammunition, cash, gas) and that older people desired to purchase more cleaning supplies and toiletries. These findings illustrate possible explanations for purchasing behavior during the COVID-19 pandemic and reveal directions for marketing designed to influence purchasing behavior.

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Created

Date Created
2021-05

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An Analysis of Healthcare Capital Equipment Planning and Healthcare Software Implementation

Description

Healthcare facilities are essential for any community, and they must stay up-to-date with the latest equipment and technology. They provide necessary resources for keeping populations healthy and safe. In order to provide healthcare services, these healthcare facilities must be adequately

Healthcare facilities are essential for any community, and they must stay up-to-date with the latest equipment and technology. They provide necessary resources for keeping populations healthy and safe. In order to provide healthcare services, these healthcare facilities must be adequately equipped with appropriate physical capital as well as software to meet the demands of their patients. Healthcare capital equipment planning involves building up a facility with all it’s equipment and is a part of the healthcare supply chain. Attainia is a healthcare capital equipment planning software used to assist equipment planners in organizing the procurement of equipment for their projects. Attainia has a large amount of data about the capital equipment supply chain through the Attainia equipment catalog. Analysis of this catalog data reveals different patterns in the spending patterns of capital equipment planners as well as trends in the supplier offerings. Since Attainia itself is a software, Attainia’s users have experience with implementing and integrating software into healthcare IT solutions. Their experiences give some insight into the complex nature of software implementations at healthcare facilities. The COVID-19 pandemic has affected healthcare facilities all over the world. Impacting the supply chain and hitting hospitals’ finances, COVID-19 has drastically changed many parts of the healthcare system. This paper will examine some of these ongoing effects from COVID-19 along with analysis on capital equipment planning, supply chain, and healthcare software implementation.

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Agent

Created

Date Created
2021-05

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Accuracy in Spotting Misinformation about COVID-19: A Pilot Intervention and the Role of Political Affiliation

Description

In the past year, considerable misinformation about the COVID-19 pandemic has circulated on social media platforms. Faced with this pervasive issue, it is important to identify the extent to which people are able to spot misinformation on social media and

In the past year, considerable misinformation about the COVID-19 pandemic has circulated on social media platforms. Faced with this pervasive issue, it is important to identify the extent to which people are able to spot misinformation on social media and ways to improve people’s accuracy in spotting misinformation. Therefore, the current study aims to investigate people’s accuracy in spotting misinformation, the effectiveness of a game-based intervention, and the role of political affiliation in spotting misinformation. In this study, 235 participants played a misinformation game in which they evaluated COVID-19-related tweets and indicated whether or not they thought each of the tweets contained misinformation. Misinformation accuracy was measured using game scores, which were based on the correct identification of misinformation. Findings revealed that participants’ beliefs about how accurate they are at spotting misinformation about COVID-19 did not predict their actual accuracy. Participants’ accuracy improved after playing the game, but democrats were more likely to improve than republicans.

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Agent

Created

Date Created
2021-05

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Arizona University Students’ Perceptions of COVID-19

Description

This study looked at student’s perceptions of COVID-19 and differences in how universities handled COVID-19. It aimed to assess what measures made students feel safe and were the most effective in lessening spread. A risk-perception survey scored feelings of safety/risk,

This study looked at student’s perceptions of COVID-19 and differences in how universities handled COVID-19. It aimed to assess what measures made students feel safe and were the most effective in lessening spread. A risk-perception survey scored feelings of safety/risk, and semi-structured interviews provided context. Descriptive statistics and thematic analysis showed mixed opinions on university measures, and interviews identified wearing masks, social distancing, isolating, and limiting social contacts as measures that were effective in curbing spread.

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Agent

Created

Date Created
2021-05

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The Making of ASU Biodesign Clinical Testing Laboratory (ABCTL): Information Technology

Description

As much as SARS-CoV-2 has altered the way humans live since the beginning of 2020,<br/>this virus's deadly nature has required clinical testing to meet 2020's demands of higher<br/>throughput, higher accuracy and higher efficiency. Information technology has allowed<br/>institutions, like Arizona State

As much as SARS-CoV-2 has altered the way humans live since the beginning of 2020,<br/>this virus's deadly nature has required clinical testing to meet 2020's demands of higher<br/>throughput, higher accuracy and higher efficiency. Information technology has allowed<br/>institutions, like Arizona State University (ASU), to make strategic and operational changes to<br/>combat the SARS-CoV-2 pandemic. At ASU, information technology was one of the six facets<br/>identified in the ongoing review of the ASU Biodesign Clinical Testing Laboratory (ABCTL)<br/>among business, communications, management/training, law, and clinical analysis. The first<br/>chapter of this manuscript covers the background of clinical laboratory automation and details<br/>the automated laboratory workflow to perform ABCTL’s COVID-19 diagnostic testing. The<br/>second chapter discusses the usability and efficiency of key information technology systems of<br/>the ABCTL. The third chapter explains the role of quality control and data management within<br/>ABCTL’s use of information technology. The fourth chapter highlights the importance of data<br/>modeling and 10 best practices when responding to future public health emergencies.

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Agent

Created

Date Created
2021-05