The Experts below are selected from a list of 19866 Experts worldwide ranked by ideXlab platform
Lawrence F. Alwin - One of the best experts on this subject based on the ideXlab platform.
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A Report on the 1998 Financial and Compliance Audit Results(Statewide)
1999Co-Authors: Lawrence F. AlwinAbstract:Report of the Texas State Auditor's Office related to determining whether the financial statements of the State present fairly the financial position, results of operations, and cash flows in accordance with generally accepted accounting principles; fulfilling Audit requirements of the Single Audit Act of 1984 as amended in 1996 (Federal Compliance); and determining Compliance with significant bond covenants.
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A Report on the 1997 Financial and Compliance Audit Results(Statewide)
1998Co-Authors: Lawrence F. AlwinAbstract:Report of the Texas State Auditor's Office related to determining whether the financial statements of the State present fairly the financial position, results of operations, and cash flows in accordance with generally accepted accounting principles; fulfilling Audit requirements of the Single Audit Act (Federal Compliance); determining Compliance with significant bond covenants; and issuing individual management letters on reportable conditions.
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A Classification Compliance Audit of the Texas Department of Criminal Justice
1997Co-Authors: Lawrence F. AlwinAbstract:Report of the Texas State Auditor's Office related to the job classification Compliance rates for the State Jail Division, the Dominguez State Jail, the Criminal Justice Assistance Division, and the Austin Parole Division of the Texas Department of Criminal Justice.
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A Report on the 1996 Financial and Compliance Audit Results(Statewide)
1997Co-Authors: Lawrence F. AlwinAbstract:Report of the Texas State Auditor's Office related to determining whether the financial statements of the State present fairly the financial position, results of operations, and cash flows in accordance with generally accepted accounting principles; fulfilling Audit requirements of the Single Audit Act (Federal Compliance); determining Compliance with significant bond covenants; and issuing individual management letters on reportable conditions.
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A Classification Compliance Audit for the Department of Human Services
1996Co-Authors: Lawrence F. AlwinAbstract:Report of the Texas State Auditor's Office related to the Department of Human Services' (DHS) Compliance rate of 99 percent with the Position Classification Plan, based on the sample of positions selected for review.
Robert Amor - One of the best experts on this subject based on the ideXlab platform.
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PLM - Automating Conventional Compliance Audit Processes
Product Lifecycle Management and the Industry of the Future, 2017Co-Authors: Johannes Dimyadi, Robert AmorAbstract:Any product, especially those with safety features or concerns, is normally subject to Compliance Audit with various standards and legal requirements at different stages throughout its lifecycle. These requirements are typically conveyed in voluminous written natural language texts requiring much expert interpretation. The Compliance Audit process has conventionally been a manual undertaking, which is known to be laborious, costly, and error-prone. In an era of increased legislation and electronic representations of products, it is prudent that some of these manual processes should be automated. This paper describes the capabilities of an automated Compliance Audit framework that can be incorporated into the Compliance management of a product lifecycle. Apart from the product data model that is subject to Audit, essential components of the framework include machine-readable legal knowledge and executable Audit process models, support for supplementary human input and interface with simulation tools.
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Automating Conventional Compliance Audit Processes
2017Co-Authors: Johannes Dimyadi, Robert AmorAbstract:Any product, especially those with safety features or concerns, is normally subject to Compliance Audit with various standards and legal requirements at different stages throughout its lifecycle. These requirements are typically conveyed in voluminous written natural language texts requiring much expert interpretation. The Compliance Audit process has conventionally been a manual undertaking, which is known to be laborious, costly, and error-prone. In an era of increased legislation and electronic representations of products, it is prudent that some of these manual processes should be automated. This paper describes the capabilities of an automated Compliance Audit framework that can be incorporated into the Compliance management of a product lifecycle. Apart from the product data model that is subject to Audit, essential components of the framework include machine-readable legal knowledge and executable Audit process models, support for supplementary human input and interface with simulation tools.
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modelling and accessing regulatory knowledge for computer assisted Compliance Audit
Journal of Information Technology in Construction, 2016Co-Authors: Johannes Dimyadi, Pieter Pauwels, Robert AmorAbstract:The ingredients for an effective automated Audit of a building design include a building model containing the design information, a computerised regulatory knowledge model, and a practical method of processing these computable representations. There have been numerous approaches to computer-aided Compliance Audit in the AEC/FM domain over the last four decades, but none has yet evolved into a practical solution. One reason is that they have all been isolated attempts that lack any form of industry-wide standardisation. The current research project, therefore, focuses on investigating the use of the industry standard building information model and the adoption of open standard legal knowledge interchange and executable workflow models for automating conventional compliant design processes. This paper provides a non-exhaustive overview of common approaches to model and access regulatory knowledge for a Compliance Audit. The strengths and weaknesses of two comparative open standard knowledge representation approaches are discussed using an example regulatory document.
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Computerizing Regulatory Knowledge for Building Engineering Design
Journal of Computing in Civil Engineering, 2016Co-Authors: Johannes Dimyadi, Charles Clifton, Michael Spearpoint, Robert AmorAbstract:AbstractTwo common challenges in the computer-aided Compliance Audit of building engineering designs are addressed in the current research. The first is to ensure that any form of computable representation is practical and relatively easy to use and maintain. The second is to ensure that performance-based regulatory Compliance criteria, which are often qualitative in nature, are adequately addressed and correctly represented. This research proposes a method of automating manual compliant design procedures using an open standard executable workflow representation that can be specified and maintained relatively easily by a design engineer. This executable workflow is referred to as the compliant design procedure (CDP) and can be described graphically. When executed in a computing environment, a CDP can guide the Compliance Audit process by checking a given design represented in a model view or subset of the building information model (BIM), referred to as the building Compliance model (BCM), against the cri...
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Querying a Regulatory Model for Compliant Building Design Audit
Proc. of the 32nd CIB W78 Conference 2015, 27th-29th October 2015, Eindhoven, The Netherlands, 2015Co-Authors: Johannes Dimyadi, Charles Clifton, Michael Spearpoint, Pieter Pauwels, Robert AmorAbstract:The ingredients for an effective automated Audit of a building design include a BIM model containing the design information, an electronic regulatory knowledge model, and a practical method of processing these computerised representations. There have been numerous approaches to computer- aided Compliance Audit in the AEC/FM domain over the last four decades, but none has yet evolved into a practical solution. One reason is that they have all been isolated attempts that lack any form of standardisation. The current research project therefore focuses on using an open standard regulatory knowledge and BIM representations in conjunction with open standard executable compliant design workflows to automate the Compliance Audit process. This paper provides an overview of different approaches to access information from a regulatory model representation. The paper then describes the use of a purpose-built high-level domain specific query language to extract regulatory information as part of the effort to automate manual design procedures for Compliance Audit.
Johannes Dimyadi - One of the best experts on this subject based on the ideXlab platform.
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PLM - Automating Conventional Compliance Audit Processes
Product Lifecycle Management and the Industry of the Future, 2017Co-Authors: Johannes Dimyadi, Robert AmorAbstract:Any product, especially those with safety features or concerns, is normally subject to Compliance Audit with various standards and legal requirements at different stages throughout its lifecycle. These requirements are typically conveyed in voluminous written natural language texts requiring much expert interpretation. The Compliance Audit process has conventionally been a manual undertaking, which is known to be laborious, costly, and error-prone. In an era of increased legislation and electronic representations of products, it is prudent that some of these manual processes should be automated. This paper describes the capabilities of an automated Compliance Audit framework that can be incorporated into the Compliance management of a product lifecycle. Apart from the product data model that is subject to Audit, essential components of the framework include machine-readable legal knowledge and executable Audit process models, support for supplementary human input and interface with simulation tools.
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Automating Conventional Compliance Audit Processes
2017Co-Authors: Johannes Dimyadi, Robert AmorAbstract:Any product, especially those with safety features or concerns, is normally subject to Compliance Audit with various standards and legal requirements at different stages throughout its lifecycle. These requirements are typically conveyed in voluminous written natural language texts requiring much expert interpretation. The Compliance Audit process has conventionally been a manual undertaking, which is known to be laborious, costly, and error-prone. In an era of increased legislation and electronic representations of products, it is prudent that some of these manual processes should be automated. This paper describes the capabilities of an automated Compliance Audit framework that can be incorporated into the Compliance management of a product lifecycle. Apart from the product data model that is subject to Audit, essential components of the framework include machine-readable legal knowledge and executable Audit process models, support for supplementary human input and interface with simulation tools.
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modelling and accessing regulatory knowledge for computer assisted Compliance Audit
Journal of Information Technology in Construction, 2016Co-Authors: Johannes Dimyadi, Pieter Pauwels, Robert AmorAbstract:The ingredients for an effective automated Audit of a building design include a building model containing the design information, a computerised regulatory knowledge model, and a practical method of processing these computable representations. There have been numerous approaches to computer-aided Compliance Audit in the AEC/FM domain over the last four decades, but none has yet evolved into a practical solution. One reason is that they have all been isolated attempts that lack any form of industry-wide standardisation. The current research project, therefore, focuses on investigating the use of the industry standard building information model and the adoption of open standard legal knowledge interchange and executable workflow models for automating conventional compliant design processes. This paper provides a non-exhaustive overview of common approaches to model and access regulatory knowledge for a Compliance Audit. The strengths and weaknesses of two comparative open standard knowledge representation approaches are discussed using an example regulatory document.
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Computerizing Regulatory Knowledge for Building Engineering Design
Journal of Computing in Civil Engineering, 2016Co-Authors: Johannes Dimyadi, Charles Clifton, Michael Spearpoint, Robert AmorAbstract:AbstractTwo common challenges in the computer-aided Compliance Audit of building engineering designs are addressed in the current research. The first is to ensure that any form of computable representation is practical and relatively easy to use and maintain. The second is to ensure that performance-based regulatory Compliance criteria, which are often qualitative in nature, are adequately addressed and correctly represented. This research proposes a method of automating manual compliant design procedures using an open standard executable workflow representation that can be specified and maintained relatively easily by a design engineer. This executable workflow is referred to as the compliant design procedure (CDP) and can be described graphically. When executed in a computing environment, a CDP can guide the Compliance Audit process by checking a given design represented in a model view or subset of the building information model (BIM), referred to as the building Compliance model (BCM), against the cri...
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Querying a Regulatory Model for Compliant Building Design Audit
Proc. of the 32nd CIB W78 Conference 2015, 27th-29th October 2015, Eindhoven, The Netherlands, 2015Co-Authors: Johannes Dimyadi, Charles Clifton, Michael Spearpoint, Pieter Pauwels, Robert AmorAbstract:The ingredients for an effective automated Audit of a building design include a BIM model containing the design information, an electronic regulatory knowledge model, and a practical method of processing these computerised representations. There have been numerous approaches to computer- aided Compliance Audit in the AEC/FM domain over the last four decades, but none has yet evolved into a practical solution. One reason is that they have all been isolated attempts that lack any form of standardisation. The current research project therefore focuses on using an open standard regulatory knowledge and BIM representations in conjunction with open standard executable compliant design workflows to automate the Compliance Audit process. This paper provides an overview of different approaches to access information from a regulatory model representation. The paper then describes the use of a purpose-built high-level domain specific query language to extract regulatory information as part of the effort to automate manual design procedures for Compliance Audit.
Richard Baker - One of the best experts on this subject based on the ideXlab platform.
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a participant observation study of the resolution of Audit engagement challenges in government tax Compliance Audits
Qualitative Research in Accounting & Management, 2014Co-Authors: Rick Stephan Hayes, Richard BakerAbstract:Purpose - – The aim of this paper is to extend the prior Auditing literature by examining Audit engagement challenges arising during government tax Compliance Audits. The prior Auditing literature has examined how Audit engagement challenges have been resolved through Auditor/Auditee negotiations. Design/methodology/approach - – The empirical evidence for the paper was gathered during a participant observation study conducted by the primary researcher over a period of six years while working as an Auditor for the Alcohol and Tobacco Tax and Trade Bureau (TTB) of the US Department of Treasury. Findings - – This paper discusses various challenges faced by government Auditors and how these challenges were resolved. The path to resolution was not always clearly marked. Resolution depended a great deal on the individual Auditor’s judgment, interpretation of the Code of Federal Regulations (CFRs), and the willingness of the Auditee to change the methods and techniques they use in operating and reporting wine operations. Materiality was determined by Compliance with the regulation criteria [CFRs and the US Code (USC)] – any non-Compliance was considered to be material. Resolution of many of the challenges resulted in an increased payments of excise taxes or penalties by the Auditee entities. In other cases, the Audit agency allowed the Auditees to agree to change or amend their practices to correct a violation or a lack of Compliance with US federal government regulations. As such, while the difference in the role and status of the government tax Compliance Auditor as compared with the independent external Auditor did not necessarily lead to a different set of Audit procedures, the pattern of communications between the Auditor and the Auditee in a government tax Compliance Audit were quite different from an external Audit of financial statements. The government tax Compliance environment is often complex, but the Auditor may draw on a number of sources of knowledge and communication: CFRs, USC, Generally Accepted Government Auditing Standards, national Audit planning, national experts, winery management, local peers, local government supervision, legal counsel and other Auditors. Originality/value - – The primary contribution of the paper lies in the fact that little or no prior research in Auditing has been conducted using participant observation as a research methodology. The use of participant observation provides new perspectives on the resolution of Audit engagement challenges and Auditor/Auditee communication and negotiation.
Rick Stephan Hayes - One of the best experts on this subject based on the ideXlab platform.
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a participant observation study of the resolution of Audit engagement challenges in government tax Compliance Audits
Qualitative Research in Accounting & Management, 2014Co-Authors: Rick Stephan Hayes, Richard BakerAbstract:Purpose - – The aim of this paper is to extend the prior Auditing literature by examining Audit engagement challenges arising during government tax Compliance Audits. The prior Auditing literature has examined how Audit engagement challenges have been resolved through Auditor/Auditee negotiations. Design/methodology/approach - – The empirical evidence for the paper was gathered during a participant observation study conducted by the primary researcher over a period of six years while working as an Auditor for the Alcohol and Tobacco Tax and Trade Bureau (TTB) of the US Department of Treasury. Findings - – This paper discusses various challenges faced by government Auditors and how these challenges were resolved. The path to resolution was not always clearly marked. Resolution depended a great deal on the individual Auditor’s judgment, interpretation of the Code of Federal Regulations (CFRs), and the willingness of the Auditee to change the methods and techniques they use in operating and reporting wine operations. Materiality was determined by Compliance with the regulation criteria [CFRs and the US Code (USC)] – any non-Compliance was considered to be material. Resolution of many of the challenges resulted in an increased payments of excise taxes or penalties by the Auditee entities. In other cases, the Audit agency allowed the Auditees to agree to change or amend their practices to correct a violation or a lack of Compliance with US federal government regulations. As such, while the difference in the role and status of the government tax Compliance Auditor as compared with the independent external Auditor did not necessarily lead to a different set of Audit procedures, the pattern of communications between the Auditor and the Auditee in a government tax Compliance Audit were quite different from an external Audit of financial statements. The government tax Compliance environment is often complex, but the Auditor may draw on a number of sources of knowledge and communication: CFRs, USC, Generally Accepted Government Auditing Standards, national Audit planning, national experts, winery management, local peers, local government supervision, legal counsel and other Auditors. Originality/value - – The primary contribution of the paper lies in the fact that little or no prior research in Auditing has been conducted using participant observation as a research methodology. The use of participant observation provides new perspectives on the resolution of Audit engagement challenges and Auditor/Auditee communication and negotiation.