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Developing an intelligent assistant for the audit plan brainstorming session

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TitleInfo
Title
Developing an intelligent assistant for the audit plan brainstorming session
Name (type = personal)
NamePart (type = family)
Li
NamePart (type = given)
Qiao
NamePart (type = date)
1989-
DisplayForm
Qiao Li
Role
RoleTerm (authority = RULIB)
author
Name (type = personal)
NamePart (type = family)
Vasarhelyi
NamePart (type = given)
Miklos
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Miklos Vasarhelyi
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Advisory Committee
Role
RoleTerm (authority = RULIB)
chair
Name (type = personal)
NamePart (type = family)
Kogan
NamePart (type = given)
Alexander
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Alexander Kogan
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Advisory Committee
Role
RoleTerm (authority = RULIB)
internal member
Name (type = personal)
NamePart (type = family)
Brown-Liburd
NamePart (type = given)
Helen
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Helen Brown-Liburd
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
internal member
Name (type = personal)
NamePart (type = family)
Warren
NamePart (type = given)
Donald
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Donald Warren
Affiliation
Advisory Committee
Role
RoleTerm (authority = RULIB)
outside member
Name (type = corporate)
NamePart
Rutgers University
Role
RoleTerm (authority = RULIB)
degree grantor
Name (type = corporate)
NamePart
Graduate School - Newark
Role
RoleTerm (authority = RULIB)
school
TypeOfResource
Text
Genre (authority = marcgt)
theses
OriginInfo
DateCreated (qualifier = exact)
2019
DateOther (qualifier = exact); (type = degree)
2019-01
CopyrightDate (encoding = w3cdtf)
2019
Place
PlaceTerm (type = code)
xx
Language
LanguageTerm (authority = ISO639-2b); (type = code)
eng
Abstract (type = abstract)
During the initial stages of an audit, audit engagement teams are required to conduct brainstorming sessions to evaluate risk factors and discuss the susceptibility of the entity’s financial statements to material misstatement, either as a result of error or fraud (AICPA 2012). At present, the most commonly used decision support tool for audit plan brainstorming is the checklist (Bellovary and Johnstone 2007), which has shown limitations. Large audit firms have been investing in substantive resources to the utilization of Artificial Intelligence (AI) to take advantage of their past audit experience and industry knowledge (Kokina and Davenport 2017). This dissertation suggests that the latest intelligent assistant technology can be applied in the auditing domain to provide risk assessment decision supports to audit engagement teams during audit plan brainstorming discussions.
Firstly, an interactive audit cognitive assistant framework is proposed to provide auditors with information retrieval and risk assessment help. The proposed framework provides a new method of knowledge organization for the audit domain, which potentially develops a knowledge base that stores many auditors’ knowledge and experience in audit risk identification and assessment.
Furthermore, a Natural Language Processing (NLP)-based audit plan knowledge discovery system (APKDS) is proposed. By applying NLP techniques, the proposed system can continuously collect auditors’ professional experience and expertise in audit brainstorming discussions and transfer the discussion into classified knowledge for future use. The output of the proposed system can provide insights into how auditors identify and assess risks during the audit plan and how audit decisions are made.
Finally, we propose a prototype for the APKDS framework and illustrate the development of important modules in the system. Experimental brainstorming meeting recordings are used as training and testing datasets in model building and training. We demonstrate that the proposed objectives of the system can be realized and the proposed system can provide effective decision-making support to auditors. In the end, we proposed the potential application of the audit cognitive assistant to other audit phases.
Subject (authority = RUETD)
Topic
Management
Subject (authority = ETD-LCSH)
Topic
Auditing--Data processing
RelatedItem (type = host)
TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
Identifier (type = RULIB)
ETD
Identifier
ETD_9475
PhysicalDescription
Form (authority = gmd)
electronic resource
InternetMediaType
application/pdf
InternetMediaType
text/xml
Extent
1 online resource (141 pages) : illustrations
Note (type = degree)
Ph.D.
Note (type = bibliography)
Includes bibliographical references
Note (type = statement of responsibility)
by Qiao Li
RelatedItem (type = host)
TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
Identifier (type = local)
rucore10002600001
Location
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NjNbRU
Identifier (type = doi)
doi:10.7282/t3-k6vm-ep16
Genre (authority = ExL-Esploro)
ETD doctoral
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Rights

RightsDeclaration (ID = rulibRdec0006)
The author owns the copyright to this work.
RightsHolder (type = personal)
Name
FamilyName
Li
GivenName
Qiao
Role
Copyright Holder
RightsEvent
Type
Permission or license
DateTime (encoding = w3cdtf); (qualifier = exact); (point = start)
2019-01-02 22:14:34
AssociatedEntity
Name
Qiao Li
Role
Copyright holder
Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
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Technical

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2019-01-02T22:09:14
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