Accurately mapping the course and vegetation along a river is challenging, since overhanging trees block GPS at ground level and occlude the shore line when viewed from higher altitudes. We present a multimodal perception system for the active exploration and mapping of a river from a small rotorcraft. We describe three key components that use computer vision, laser scanning, inertial sensing and intermittant GPS to estimate the motion of the rotorcraft, detect the river without a prior map, and create a 3D map of the riverine environment. Our hardware and software approach is cognizant of the need to perform multi-kilometer missions below tree level with size, weight and power constraints. We present experimental results along a 2 km loop of river using a surrogate perception payload. Overall we can build an S. Scherer ( ) · S. Achar · H. Cover · A. Chambers · S. Nuske · accurate 3D obstacle map and a 2D map of the river course and width from light onboard sensing.
Purpose – The purpose of this paper is to explore how internal auditing may recover from being one of the corporate governance gatekeepers that failed to prevent the global financial crisis. Design/methodology/approach – This paper draws on the theory of professions and provides a brief analysis of internal auditing history, ending with an appraisal of contemporary status. Findings – Internal auditing has not been “fit for purpose” and can be enhanced. Low expectations of internal audit are currently addressed by enhanced guidelines from a number of parties. Internal audit needs to move firmly into the corporate governance space – to audit corporate governance more effectively and to provide more dependable assurance to boards. Practical implications – The global Institute of Internal Auditors can use recent enhanced internal auditing guidelines as a springboard to regain their lead. Internal audit needs to cut the umbilical cord that ties it to management. The accepted “dual reporting” of internal audit is flawed. Social implications – Society cedes professional status to an occupational group when it is in society’s best interests to do so. An attribute of a profession is its accent on serving the public interest. It is unsatisfactory that, five years after the global financial crisis broke, the international Standards for internal auditing still do not articulate the correct professional conduct on making external disclosures in the public interest when internal auditors are aware of serious wrongdoing not satisfactorily addressed internally. Originality/value – This paper comprises a conceptual analysis to challenge the internal audit profession.
External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally, external auditors rely on clients’ internal auditors. Reliance on internal auditors results in cost savings to the client. The objective of this study is to determine which of the criteria as mentioned by AI 610 will be used by the external auditors to evaluate the work of the internal auditors. Respondents of the study consist of those from the big four and non‐big four firms located in Kedah and Penang. A one‐quarter replicate of 28 Kempthorne's design was used to determine the experimental task. The findings of the study indicate that technical competence and scope of function are the two most important criteria that external auditors consider in their reliance on internal auditors. Malaysian Institute of Accountants (MIA), being the standard setter of the auditing standards in Malaysia, will have to develop precise and operational criteria for these factors in planning the audits. The study also shows that there was consistency in audit judgement.
Mapping a river's geometry provides valuable information to help understand the topology and health of an environment and deduce other attributes such as which types of surface vessels could traverse the river. While many rivers can be mapped from satellite imagery, smaller rivers that pass through dense vegetation are occluded. We develop a micro air vehicle (MAV) that operates beneath the tree line, detects and maps the river, and plans paths around three-dimensional (3D) obstacles (such as overhanging tree branches) to navigate rivers purely with onboard sensing, with no GPS and no prior map. We present the two enabling algorithms for exploration and for 3D motion planning. We extract high-level goal-points using a novel exploration algorithm that uses multiple layers of information to maximize the length of the river that is explored during a mission. We also present an efficient modification to the SPARTAN (Sparse Tangential Network) algorithm called SPARTANlite, which exploits geodesic properties on smooth manifolds of a tangential surface around obstacles to plan rapidly through free space. Using limited onboard resources, the exploration and planning algorithms together compute trajectories through complex unstructured and unknown terrain, a capability rarely demonstrated by flying vehicles operating over rivers or over ground. We evaluate our approach against commonly employed algorithms and compare guidance decisions made by our system to those made by a human piloting a boat carrying our system over multiple kilometers. We also present fully autonomous flights on riverine environments generating 3D maps over several hundred-meter stretches of tight winding rivers. C 2015 Wiley Periodicals, Inc.
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