Developing a Cognitive Assistant for the Audit Plan Brainstorming Session

Qiao, Lixin; Vasarhelyi, Miklos A.

doi:10.4192/1577-8517-v18_5

Cited by 36 publications

(19 citation statements)

References 20 publications

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“…Intelligent assistant for audit organization (Intelligent Personal Assistants (IPA) is a software complex performing a set of operations of audit examination autonomously and on the user's requirement based on the principles of argumentation and implementation of other cognitive functions [Brandas, 2018]. Q. Li, M. Vasarhelyi mention that cognitive assistants are "technologies with the manipulation of a natural language and interactive support of decision making for the retrieval and search of relevant information, planning and risk assessment which allow understanding voice commands and answering questions in the most convenient way" [Li, 2018]. From our view the perspective cogni-tive ecosystem of audit activity should include the ensemble of intelligent systems, methods of knowledge base creation, the management of knowledge and cognitive technologies.…”

Section: Results Of Ai-technologies Application In the Auditor Activitymentioning

confidence: 99%

“…The contemporary research in the area of information technologies application in audit show that under the conditions of large amounts of information and the necessity of its processing in the shortest time, the integration of structured and unstructured data into the traditional audit is impos-sible. The potential expansion of the digital economy allows implementing method of big data ana-lytics into audit activity [Kokina, 2017], [Li, 2018]. In the course of the research H. Issa et al made a conclusion about the necessity of a deep neural network combination for the analysis of data from social networks, videotape recordings, press-releases, news, processing and recognition of text and images of documents as hard copies [Issa, 2016].…”

Section: Review Of Scientific Literature On Researchmentioning

confidence: 99%

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AI-Audit: The Perspectives of Digital Technology Application in the Audit Activity

Yakimova¹

2020

Proceedings of the III International Scientific and Practical Conference "Digital Economy and Finances" (ISPC-DEF 2020)

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The analysis of IT evolution is made in the article and possibilities and perspectives of digital technology application for the execution of the cognitive processes are described. The system of the interlinked AI-technologies is developed and suggested and their applied application in the audit is described. Digital technologies of AI, descriptive and predictive analysis of a big data can find an application aspect in the digitalization of audit activity that will contribute to the acceleration of the data mining, the transition from the manual performance of procedures to the machine processing of information, algorithmization of the planning and deep understanding of the activity of the audited people.

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Section: Results Of Ai-technologies Application In the Auditor Activitymentioning

confidence: 99%

Section: Review Of Scientific Literature On Researchmentioning

confidence: 99%

AI-Audit: The Perspectives of Digital Technology Application in the Audit Activity

Yakimova¹

2020

Proceedings of the III International Scientific and Practical Conference "Digital Economy and Finances" (ISPC-DEF 2020)

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“…The use of cognitive assistants is evolving and ubiquitous at different levels of automation features with different interactive designs. Examples lay in many domains with different interactive designs ranging from augmentation of data-driven decision-making cognitive support systems for automation of labor-intensive tasks in accounting and auditing (Li and Vasarhelyi, 2018) to applications in building analytics for the execution of business processes (Zasada, 2019), reasoning tasks in learning (Le and Wartschinski, 2018), to healthcare (Preum et al, 2021), among others.…”

Section: Review Of Cognitive Computing Agents and Applicationsmentioning

confidence: 99%

The Bimbot: mediating technology for enacting coordination in teamwork collaboration

Mutis¹,

Ramachandran²

2021

ITcon

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Today, BIM technologies in collaborative practice are widespread among construction project stakeholders. However, embracing either distributed or collocated tasks in collaborative practices is a complex, challenging activity. Each team member (actor) views collaborative design problems from a different ‘lens’, framed by the realities of their disciplines, experiences, and levels of engagement on tasks. The effect is a practice prone to conflict generation and misunderstandings among actors. BIM technologies and teamwork should be configured to adapt to one another in practice dynamically. The configuration should enable the effective performance of distributed and collocated work tasks. The presented study investigates these configurations to reveal constitutive aspects of how work should be executed in practice. The study focuses on adapting technology and teamwork to reveal a more effective way of delivering distributed and collocated work tasks. To explore the research question, two components were developed: a theoretical framework and a technology conceptualization. The framework presents fundamental constitutive elements in the coordination process. It illustrates the key aspects that draw the configurations of technology and teamwork. The technology concept is a design to assist in the execution of the tasks for coordination activities. It addresses the constitutive aspects of coordination for BIM processes in practice. The technology concept, named BIMbot, is a cognitive assistant that informs and advises on activities, engages team members together in a task, and facilitates fundamental actions for shared understandings, physical support, and informed advice. This paper contributes to shedding light on the difficulties for team members to reach a shared understanding of knowledge when they use BIM technologies. It presents the first development of the design of technology that provides actionable information to coordinate activities.

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“…Digital cognitive assistants are helpful when users need to process data from a large number of knowledge sources. Cognitive assistants are often speech-enabled technologies that understand voice commands, recognize a conversation's context, and answer questions in a personal manner [62,63]. "Digital assistants support the complicated accounting tasks, including responding to common queries around billing and cash flow management, and even searching accounting policies and procedures and calling subject matter experts in the organization to get the appropriate information" [64].…”

Section: Cognitive Technologies In Managerial Accountingmentioning

confidence: 99%

Toward Cognitive Management Accounting

Pilipczuk

2020

Sustainability

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

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Developing a Cognitive Assistant for the Audit Plan Brainstorming Session

Abstract: Abstract. With technological advances, audit firms have been able to increase the level of decision support embedded within the firms' audit support tools (Dowling et al., 2008).

Cited by 36 publications

References 20 publications

AI-Audit: The Perspectives of Digital Technology Application in the Audit Activity

AI-Audit: The Perspectives of Digital Technology Application in the Audit Activity

The Bimbot: mediating technology for enacting coordination in teamwork collaboration

Toward Cognitive Management Accounting

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