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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.

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.
ContributorsFrederick, Nicole Lorraine (Author) / Munshi, Perseus (Thesis director) / Benali, Kayla (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / Department of Psychology (Contributor)
Created2013-12
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The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud

The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud and the internal controls within their business. Twenty-four owners of businesses with less than 100 employees participated in the study. The results suggest that small business owners overestimate their knowledge regarding internal controls and occupational fraud, while also underestimating the risk of fraud within their own business. In fact, 92% of participants were not at all familiar with the popular Internal Control \u2014 Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission. The results also show that small business owners tend to overestimate the protection provided by their currently implemented controls in regard to their risk of fraud. Overall, through continued knowledge of internal controls and occupational fraud, business owners can better protect their businesses from the risk of occupational fraud by increasing their awareness of fraud.
ContributorsDennis, Lauren Nicole (Author) / Orpurt, Steven (Thesis director) / Munshi, Perseus (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2014-05
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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
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Description
The competitive nature of business requires managers to consistently work towards eliminating unnecessary costs and improving financial management. Worldwide, fraud remains a pervasive and expensive problem for businesses. Fraud involving misappropriation of assets (commonly referred to as embezzlement) and fraudulent financial reporting cost organizations trillions of dollars worldwide. To better

The competitive nature of business requires managers to consistently work towards eliminating unnecessary costs and improving financial management. Worldwide, fraud remains a pervasive and expensive problem for businesses. Fraud involving misappropriation of assets (commonly referred to as embezzlement) and fraudulent financial reporting cost organizations trillions of dollars worldwide. To better understand the most effective ways of combating misappropriation and to a lesser extent, fraudulent financial reporting, this paper evaluates research and reports the results of expert interviews with accountants, forensic experts, and security specialists.
ContributorsMurnane, George (Author) / Munshi, Perseus (Thesis director) / Pany, Kurt (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
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The emerging field of neuroprosthetics is focused on the development of new therapeutic interventions that will be able to restore some lost neural function by selective electrical stimulation or by harnessing activity recorded from populations of neurons. As more and more patients benefit from these approaches, the interest in neural

The emerging field of neuroprosthetics is focused on the development of new therapeutic interventions that will be able to restore some lost neural function by selective electrical stimulation or by harnessing activity recorded from populations of neurons. As more and more patients benefit from these approaches, the interest in neural interfaces has grown significantly and a new generation of penetrating microelectrode arrays are providing unprecedented access to the neurons of the central nervous system (CNS). These microelectrodes have active tip dimensions that are similar in size to neurons and because they penetrate the nervous system, they provide selective access to these cells (within a few microns). However, the very long-term viability of chronically implanted microelectrodes and the capability of recording the same spiking activity over long time periods still remain to be established and confirmed in human studies. Here we review the main responses to acute implantation of microelectrode arrays, and emphasize that it will become essential to control the neural tissue damage induced by these intracortical microelectrodes in order to achieve the high clinical potentials accompanying this technology.

ContributorsFernandez, Eduardo (Author) / Greger, Bradley (Author) / House, Paul A. (Author) / Aranda, Ignacio (Author) / Botella, Carlos (Author) / Albisua, Julio (Author) / Soto-Sanchez, Cristina (Author) / Alfaro, Arantxa (Author) / Normann, Richard A. (Author) / Ira A. Fulton Schools of Engineering (Contributor)
Created2014-07-21
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In this study, a low-cycle fatigue experiment was conducted on printed wiring boards (PWB). The Weibull regression model and computational Bayesian analysis method were applied to analyze failure time data and to identify important factors that influence the PWB lifetime. The analysis shows that both shape parameter and scale parameter

In this study, a low-cycle fatigue experiment was conducted on printed wiring boards (PWB). The Weibull regression model and computational Bayesian analysis method were applied to analyze failure time data and to identify important factors that influence the PWB lifetime. The analysis shows that both shape parameter and scale parameter of Weibull distribution are affected by the supplier factor and preconditioning methods Based on the energy equivalence approach, a 6-cycle reflow precondition can be replaced by a 5-cycle IST precondition, thus the total testing time can be greatly reduced. This conclusion was validated by the likelihood ratio test of two datasets collected under two different preconditioning methods Therefore, the Weibull regression modeling approach is an effective approach for accounting for the variation of experimental setting in the PWB lifetime prediction.

ContributorsPan, Rong (Author) / Xu, Xinyue (Author) / Juarez, Joseph (Author) / Ira A. Fulton Schools of Engineering (Contributor)
Created2016-11-12
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Studies about the data quality of National Bridge Inventory (NBI) reveal missing, erroneous, and logically conflicting data. Existing data quality programs lack a focus on detecting the logical inconsistencies within NBI and between NBI and external data sources. For example, within NBI, the structural condition ratings of some bridges improve

Studies about the data quality of National Bridge Inventory (NBI) reveal missing, erroneous, and logically conflicting data. Existing data quality programs lack a focus on detecting the logical inconsistencies within NBI and between NBI and external data sources. For example, within NBI, the structural condition ratings of some bridges improve over a period while having no improvement activity or maintenance funds recorded in relevant attributes documented in NBI. An example of logical inconsistencies between NBI and external data sources is that some bridges are not located within 100 meters of any roads extracted from Google Map. Manual detection of such logical errors is tedious and error-prone. This paper proposes a systematical “hypothesis testing” approach for automatically detecting logical inconsistencies within NBI and between NBI and external data sources. Using this framework, the authors detected logical inconsistencies in the NBI data of two sample states for revealing suspicious data items in NBI. The results showed that about 1% of bridges were not located within 100 meters of any actual roads, and few bridges showed improvements in the structural evaluation without any reported maintenance records.

ContributorsDin, Zia Ud (Author) / Tang, Pingbo (Author) / Ira A. Fulton Schools of Engineering (Contributor)
Created2016-05-20
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Background: Robotic devices have been utilized in gait rehabilitation but have only produced moderate results when compared to conventional physiotherapy. Because bipedal walking requires neural coupling and dynamic interactions between the legs, a fundamental understanding of the sensorimotor mechanisms of inter-leg coordination during walking, which are not well understood but are

Background: Robotic devices have been utilized in gait rehabilitation but have only produced moderate results when compared to conventional physiotherapy. Because bipedal walking requires neural coupling and dynamic interactions between the legs, a fundamental understanding of the sensorimotor mechanisms of inter-leg coordination during walking, which are not well understood but are systematically explored in this study, is needed to inform robotic interventions in gait therapy.

Methods: In this study we investigate mechanisms of inter-leg coordination by utilizing novel sensory perturbations created by real-time control of floor stiffness on a split-belt treadmill. We systematically alter the unilateral magnitude of the walking surface stiffness and the timing of these perturbations within the stance phase of the gait cycle, along with the level of body-weight support, while recording the kinematic and muscular response of the unperturbed leg. This provides new insight into the role of walking surface stiffness in inter-leg coordination during human walking. Both paired and unpaired unadjusted t-tests at the 95 % confidence level are used in the appropriate scenario to determine statistical significance of the results.

Results: We present results of increased hip, knee, and ankle flexion, as well as increased tibialis anterior and soleus activation, in the unperturbed leg of healthy subjects that is repeatable and scalable with walking surface stiffness. The observed response was not impacted by the level of body-weight support provided, which suggests that walking surface stiffness is a unique stimulus in gait. In addition, we show that the activation of the tibialis anterior and soleus muscles is altered by the timing of the perturbations within the gait cycle.

Conclusions: This paper characterizes the contralateral leg’s response to ipsilateral manipulations of the walking surface and establishes the importance of walking surface stiffness in inter-leg coordination during human walking.

ContributorsSkidmore, Jeffrey (Author) / Artemiadis, Panagiotis (Author) / Ira A. Fulton Schools of Engineering (Contributor)
Created2016-03-22
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The recently emerging trend of self-driving vehicles and information sharing technologies, made available by private technology vendors, starts creating a revolutionary paradigm shift in the coming years for traveler mobility applications. By considering a deterministic traveler decision making framework at the household level in congested transportation networks, this paper aims

The recently emerging trend of self-driving vehicles and information sharing technologies, made available by private technology vendors, starts creating a revolutionary paradigm shift in the coming years for traveler mobility applications. By considering a deterministic traveler decision making framework at the household level in congested transportation networks, this paper aims to address the challenges of how to optimally schedule individuals’ daily travel patterns under the complex activity constraints and interactions. We reformulate two special cases of household activity pattern problem (HAPP) through a high-dimensional network construct, and offer a systematic comparison with the classical mathematical programming models proposed by Recker (1995). Furthermore, we consider the tight road capacity constraint as another special case of HAPP to model complex interactions between multiple household activity scheduling decisions, and this attempt offers another household-based framework for linking activity-based model (ABM) and dynamic traffic assignment (DTA) tools. Through embedding temporal and spatial relations among household members, vehicles and mandatory/optional activities in an integrated space-time-state network, we develop two 0-1 integer linear programming models that can seamlessly incorporate constraints for a number of key decisions related to vehicle selection, activity performing and ridesharing patterns under congested networks. The well-structured network models can be directly solved by standard optimization solvers, and further converted to a set of time-dependent state-dependent least cost path-finding problems through Lagrangian relaxation, which permit the use of computationally efficient algorithms on large-scale high-fidelity transportation networks.

ContributorsLiu, Jiangtao (Author) / Kang, Jee Eun (Author) / Zhou, Xuesong (Author) / Pendyala, Ram (Author) / Ira A. Fulton Schools of Engineering (Contributor)
Created2017-06-15
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Despite the fact that seizures are commonly associated with autism spectrum disorder (ASD), the effectiveness of treatments for seizures has not been well studied in individuals with ASD. This manuscript reviews both traditional and novel treatments for seizures associated with ASD. Studies were selected by systematically searching major electronic databases

Despite the fact that seizures are commonly associated with autism spectrum disorder (ASD), the effectiveness of treatments for seizures has not been well studied in individuals with ASD. This manuscript reviews both traditional and novel treatments for seizures associated with ASD. Studies were selected by systematically searching major electronic databases and by a panel of experts that treat ASD individuals. Only a few anti-epileptic drugs (AEDs) have undergone carefully controlled trials in ASD, but these trials examined outcomes other than seizures. Several lines of evidence point to valproate, lamotrigine, and levetiracetam as the most effective and tolerable AEDs for individuals with ASD. Limited evidence supports the use of traditional non-AED treatments, such as the ketogenic and modified Atkins diet, multiple subpial transections, immunomodulation, and neurofeedback treatments. Although specific treatments may be more appropriate for specific genetic and metabolic syndromes associated with ASD and seizures, there are few studies which have documented the effectiveness of treatments for seizures for specific syndromes. Limited evidence supports l-carnitine, multivitamins, and N-acetyl-l-cysteine in mitochondrial disease and dysfunction, folinic acid in cerebral folate abnormalities and early treatment with vigabatrin in tuberous sclerosis complex. Finally, there is limited evidence for a number of novel treatments, particularly magnesium with pyridoxine, omega-3 fatty acids, the gluten-free casein-free diet, and low-frequency repetitive transcranial magnetic simulation. Zinc and l-carnosine are potential novel treatments supported by basic research but not clinical studies. This review demonstrates the wide variety of treatments used to treat seizures in individuals with ASD as well as the striking lack of clinical trials performed to support the use of these treatments. Additional studies concerning these treatments for controlling seizures in individuals with ASD are warranted.

ContributorsFrye, Richard E. (Author) / Rossignol, Daniel (Author) / Casanova, Manuel F. (Author) / Brown, Gregory L. (Author) / Martin, Victoria (Author) / Edelson, Stephen (Author) / Coben, Robert (Author) / Lewine, Jeffrey (Author) / Slattery, John C. (Author) / Lau, Chrystal (Author) / Hardy, Paul (Author) / Fatemi, S. Hossein (Author) / Folsom, Timothy D. (Author) / MacFabe, Derrick (Author) / Adams, James (Author) / Ira A. Fulton Schools of Engineering (Contributor)
Created2013-09-13