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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 because of its potential to eliminate many 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.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description

This thesis explores the ethical implications of using facial recognition artificial intelligence (AI) technologies in medicine, with a focus on both the opportunities and challenges presented by the use of this technology in the diagnosis and treatment of rare genetic disorders. We highlight the positive outcomes of using AI in

This thesis explores the ethical implications of using facial recognition artificial intelligence (AI) technologies in medicine, with a focus on both the opportunities and challenges presented by the use of this technology in the diagnosis and treatment of rare genetic disorders. We highlight the positive outcomes of using AI in medicine, such as accuracy and efficiency in diagnosing rare genetic disorders, while also examining the ethical concerns including bias, misdiagnosis, the issues it may cause within patient-clinician relationships, misuses outside of medicine, and privacy. This paper draws on the opinions of medical providers and other professionals outside of medicine, which finds that while many are excited about the potential of AI to improve medicine, concerns remain about the ethical implications of these technologies. We discuss current legislation controlling the use of AI in healthcare and its ambiguity. Overall, this thesis highlights the need for further research and public discourse to address the ethical implications of using facial recognition and AI technologies in medicine, while also providing recommendations for its future use in medicine.

ContributorsVargas Jordan, Anna (Author) / Kohlenberg, Maiya (Co-author) / Martin, Thomas (Thesis director) / Sellner, Erin (Committee member) / Barrett, The Honors College (Contributor) / College of Health Solutions (Contributor)
Created2023-05
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Artificial intelligence (AI) and machine learning (ML) is rapidly evolving with enormous impact on a wide range of individual and societal matters including in health care, now and in the future. The goal of this research project is to assess the current knowledge level of AI and ML in health

Artificial intelligence (AI) and machine learning (ML) is rapidly evolving with enormous impact on a wide range of individual and societal matters including in health care, now and in the future. The goal of this research project is to assess the current knowledge level of AI and ML in health care among healthcare professionals and the lay public. Results from this research will identify knowledge gaps and educational opportunities to improve future use and applications of AI and ML in health care.
ContributorsShen, Maria (Author) / Martin, Thomas (Thesis director) / Wheatley-Guy, Courtney (Committee member) / Barrett, The Honors College (Contributor) / College of Health Solutions (Contributor)
Created2022-05
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Description
Background: Natural Language Processing models have been trained to locate questions and answers in forum settings before but on topics such as cancer and diabetes. Also, studies have used filtering methods to understand themes in forum settings regarding opioid use. However, studies have not been conducted regarding training an NLP

Background: Natural Language Processing models have been trained to locate questions and answers in forum settings before but on topics such as cancer and diabetes. Also, studies have used filtering methods to understand themes in forum settings regarding opioid use. However, studies have not been conducted regarding training an NLP model to locate the questions people addicted to opioids are asking their peers and the answers they are receiving in forums. There are a variety of annotation tools available to help aid the data collection to train NLP models. For academic purposes, brat is the best tool for this purpose. This study will inform clinical practice by indicating what the inner thoughts of their patients who are addicted to opioids are so that they will be able to have more meaningful conversations during appointments that the patient may be too afraid to start.

Methods: The standard NLP process was used for this study in which a gold standard was reached through matched paired annotations of the forum text in brat and a neural network was trained on the content. Following the annotation process, adjudication occurred to increase the inter-annotator agreement. Categories were developed by local physicians to describe the questions and three pilots were run to test the best way to categorize the questions.

Results: The inter-annotator agreement, calculated via F-score, before adjudication for a 0.7 threshold was 0.378 for the annotation activity. After adjudication at a threshold of 0.7, the inter-annotator agreement increased to 0.560. Pilots 1, 2, and 3 of the categorization activity had an inter-annotator agreement of 0.375, 0.5, and 0.966 respectively.

Discussion: The inter-annotator agreement of the annotation activity may have been low initially since the annotators were students who may have not been as invested in the project as necessary to accurately annotate the text. Also, as everyone interprets the text slightly differently, it is possible that that contributed to the differences in the matched pairs’ annotations. The F-score variation for the categorization activity partially had to do with different delivery systems of the instructions and partially with the area of study of the participants. The first pilot did not mandate the use of the original context located in brat and the instructions were provided in the form of a downloadable document. The participants were computer science graduate students. The second pilot also had the instructions delivered via a document, but it was strongly suggested that the context be used to gain an understanding of the questions’ meanings. The participants were also computer science graduate students who upon a discussion of their results after the pilot expressed that they did not have a good understanding of the medical jargon in the posts. The final pilot used a combination of students with and without medical background, required to use the context, and included verbal instructions in combination with the written ones. The combination of these factors increased the F-score significantly. For a full-scale experiment, students with a medical background should be used to categorize the questions.
ContributorsPawlik, Katie (Author) / Devarakonda, Murthy (Thesis director) / Murcko, Anita (Committee member) / Green, Ellen (Committee member) / College of Health Solutions (Contributor) / Barrett, The Honors College (Contributor)
Created2019-12