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- All Subjects: artificial intelligence
- All Subjects: Audits
- Creators: Ben Amor, Heni
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.
For the second topic, the central question I ask is ``{\em under what conditions are multiple agents actually needed to solve a given planning problem?}''. To answer this question, the multi-agent planning (MAP) problem is classified into several sub-classes and I identify the conditions in each of these sub-classes that can lead to required cooperation (RC). I also identify certain sub-classes of multi-agent planning problems (named DVC-RC problems), where the problems can be simplified using a single virtual agent. This insight is later used to propose a new planner designed to solve problems from these subclasses. Evaluation of this new planner on all the current multi-agent planning benchmarks reveals that most current multi-agent planning benchmarks only belong to a small subset of possible classes of multi-agent planning problems.
Robots are often used in long-duration scenarios, such as on the surface of Mars,where they may need to adapt to environmental changes. Typically, robots have been built specifically for single tasks, such as moving boxes in a warehouse or surveying construction sites. However, there is a modern trend away from human hand-engineering and toward robot learning. To this end, the ideal robot is not engineered,but automatically designed for a specific task. This thesis focuses on robots which learn path-planning algorithms for specific environments. Learning is accomplished via genetic programming. Path-planners are represented as Python code, which is optimized via Pareto evolution. These planners are encouraged to explore curiously and efficiently. This research asks the questions: “How can robots exhibit life-long learning where they adapt to changing environments in a robust way?”, and “How can robots learn to be curious?”.