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- Creators: Munshi, Perseus
- Creators: Hugh Downs School of Human Communication
- Creators: Benali, Kayla
- Resource Type: Text
- Status: Published
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.
This thesis focuses on ethics and explains some of its features, specifically the concept of moral consideration, rights, and interests, through three leading ethical theories in the field, utilitarianism, virtue ethics, and duty ethics. In this framework, environmental ethics is explored through three popular theories in the community, anthropocentrism, non-anthropocentrism, and holism. Furthermore, organisational ethics is discussed in the context of environmental ethics through a case study of America’s famous coffee giant Starbucks. The coffee company is used to discuss business ethics and explores some of the practices already implemented, what works, what does not, what can be done, and the critical role its members play. Moreover, the thesis argues that environmental ethics is necessary to address and mitigate sustainability challenges and create models of business that consider the natural world in its entirety.