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- All Subjects: Audits
- All Subjects: Workplace Fraud
- Creators: Dawson, Gregory
- 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.
Many corporations have experienced an increase in fraud since the start of the Covid-19 pandemic and expect the level of fraud impacting their organization to continue to increase. As everyday activities moved from physical to online environments, many jobs shifted from being in an office to working from home. This lack of oversight and support system from their peers during these difficult times may have spurred unethical conduct from employees. Since many college students will end up in positions where they will have access to commit and conceal financial crime, I surveyed Arizona State University students who have experienced remote education and asked them questions regarding academic dishonesty and unethical business practices. Based on their responses to statements about online education since the pandemic and their likelihood to cheat in certain academic situations because of it, I found that students feel more comfortable cheating and committing academic dishonesty than before the pandemic. Since past research shows that the consequences of academic dishonesty are not confined to the university environment, educators and employers need to be aware of these implications arising from the pandemic to prevent individuals from developing a cheating mentality and committing unethical workplace behavior. By looking at the impact of the Covid-19 pandemic on academic dishonesty among Arizona State University students, this study contributes to emerging research on the lasting effects of the pandemic and the consequences of shifting to remote activities in many aspects of life.