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Theodore J Mock - One of the best experts on this subject based on the ideXlab platform.

  • using evidential reasoning technology to enhance the audit quality assurance Inspection Process
    Social Science Research Network, 2018
    Co-Authors: Theodore J Mock, Srinivasan Ragothaman, Rajendra P Srivastava
    Abstract:

    This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher quality Inspections of audit engagements. Although the ideas should be relevant to the Inspection Process in general, we focus on PCAOB stated objectives and procedures and, as an illustration, the Inspection of Satyam Computer Services Limited. To enhance audit quality assurance (AQA), we propose and illustrate a portion of a prototype technology which uses formal evidential reasoning to help assess audit quality. The use of a formal evidential reasoning model and a structured Process should provide better documented, and more precise, consistent and rigorous AQA assessments of risk, of the sufficiency and competency of audit evidence collected and of various auditor judgments. The potential of this technology is illustrated by evaluating the PCAOB Inspection of Satyam Computer Services Limited, in particular the assessment of the risk of financial statement misstatement due to either unintentional or intentional misstatements. The illustration suggests that the proposed technology is likely to facilitate an enhanced Inspection of audit quality. By implication, we assert that use of such technology will result in other enhancements to AQA.

  • using evidential reasoning technology to enhance the audit quality assurance Inspection Process
    Journal of Emerging Technologies in Accounting, 2018
    Co-Authors: Theodore J Mock, Srinivasan Ragothaman, Rajendra P Srivastava
    Abstract:

    ABSTRACT This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher-quality Inspections of audit engagements. Although the ideas should be relevant to the Inspection Process in general, we focus on PCAOB stated objectives and procedures and, as an illustration, the Inspection of Satyam Computer Services Limited. To enhance audit quality assurance (AQA), we propose and illustrate a portion of a prototype technology that uses formal evidential reasoning to help assess audit quality. The use of a formal evidential reasoning model and a structured Process should provide better documented and more precise, consistent, and rigorous AQA assessments of risk, of the sufficiency and competency of audit evidence collected, and of various auditor judgments. The potential of this technology is illustrated by evaluating the Public Company Accounting Oversight Board's (PCAOB) Inspection of Satyam Computer Services Limited, in particular the a...

Rajendra P Srivastava - One of the best experts on this subject based on the ideXlab platform.

  • using evidential reasoning technology to enhance the audit quality assurance Inspection Process
    Social Science Research Network, 2018
    Co-Authors: Theodore J Mock, Srinivasan Ragothaman, Rajendra P Srivastava
    Abstract:

    This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher quality Inspections of audit engagements. Although the ideas should be relevant to the Inspection Process in general, we focus on PCAOB stated objectives and procedures and, as an illustration, the Inspection of Satyam Computer Services Limited. To enhance audit quality assurance (AQA), we propose and illustrate a portion of a prototype technology which uses formal evidential reasoning to help assess audit quality. The use of a formal evidential reasoning model and a structured Process should provide better documented, and more precise, consistent and rigorous AQA assessments of risk, of the sufficiency and competency of audit evidence collected and of various auditor judgments. The potential of this technology is illustrated by evaluating the PCAOB Inspection of Satyam Computer Services Limited, in particular the assessment of the risk of financial statement misstatement due to either unintentional or intentional misstatements. The illustration suggests that the proposed technology is likely to facilitate an enhanced Inspection of audit quality. By implication, we assert that use of such technology will result in other enhancements to AQA.

  • using evidential reasoning technology to enhance the audit quality assurance Inspection Process
    Journal of Emerging Technologies in Accounting, 2018
    Co-Authors: Theodore J Mock, Srinivasan Ragothaman, Rajendra P Srivastava
    Abstract:

    ABSTRACT This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher-quality Inspections of audit engagements. Although the ideas should be relevant to the Inspection Process in general, we focus on PCAOB stated objectives and procedures and, as an illustration, the Inspection of Satyam Computer Services Limited. To enhance audit quality assurance (AQA), we propose and illustrate a portion of a prototype technology that uses formal evidential reasoning to help assess audit quality. The use of a formal evidential reasoning model and a structured Process should provide better documented and more precise, consistent, and rigorous AQA assessments of risk, of the sufficiency and competency of audit evidence collected, and of various auditor judgments. The potential of this technology is illustrated by evaluating the Public Company Accounting Oversight Board's (PCAOB) Inspection of Satyam Computer Services Limited, in particular the a...

Srinivasan Ragothaman - One of the best experts on this subject based on the ideXlab platform.

  • using evidential reasoning technology to enhance the audit quality assurance Inspection Process
    Social Science Research Network, 2018
    Co-Authors: Theodore J Mock, Srinivasan Ragothaman, Rajendra P Srivastava
    Abstract:

    This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher quality Inspections of audit engagements. Although the ideas should be relevant to the Inspection Process in general, we focus on PCAOB stated objectives and procedures and, as an illustration, the Inspection of Satyam Computer Services Limited. To enhance audit quality assurance (AQA), we propose and illustrate a portion of a prototype technology which uses formal evidential reasoning to help assess audit quality. The use of a formal evidential reasoning model and a structured Process should provide better documented, and more precise, consistent and rigorous AQA assessments of risk, of the sufficiency and competency of audit evidence collected and of various auditor judgments. The potential of this technology is illustrated by evaluating the PCAOB Inspection of Satyam Computer Services Limited, in particular the assessment of the risk of financial statement misstatement due to either unintentional or intentional misstatements. The illustration suggests that the proposed technology is likely to facilitate an enhanced Inspection of audit quality. By implication, we assert that use of such technology will result in other enhancements to AQA.

  • using evidential reasoning technology to enhance the audit quality assurance Inspection Process
    Journal of Emerging Technologies in Accounting, 2018
    Co-Authors: Theodore J Mock, Srinivasan Ragothaman, Rajendra P Srivastava
    Abstract:

    ABSTRACT This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher-quality Inspections of audit engagements. Although the ideas should be relevant to the Inspection Process in general, we focus on PCAOB stated objectives and procedures and, as an illustration, the Inspection of Satyam Computer Services Limited. To enhance audit quality assurance (AQA), we propose and illustrate a portion of a prototype technology that uses formal evidential reasoning to help assess audit quality. The use of a formal evidential reasoning model and a structured Process should provide better documented and more precise, consistent, and rigorous AQA assessments of risk, of the sufficiency and competency of audit evidence collected, and of various auditor judgments. The potential of this technology is illustrated by evaluating the Public Company Accounting Oversight Board's (PCAOB) Inspection of Satyam Computer Services Limited, in particular the a...

Syed Hammad Mian - One of the best experts on this subject based on the ideXlab platform.

  • novel dynamic capp system for hybrid additive subtractive Inspection Process
    Rapid Prototyping Journal, 2018
    Co-Authors: Osama Abdulhameed, Abdulrahman Alahmari, Wadea Ameen, Syed Hammad Mian
    Abstract:

    Purpose Hybrid manufacturing technologies combining individual Processes can be recognized as one of the most cogent developments in recent times. As a result of integrating additive, subtractive and Inspection Processes within a single system, the relative benefits of each Process can be exploited. This collaboration uses the strength of the individual Processes, while decreasing the shortcomings and broadening the application areas. Notwithstanding its numerous advantages, the implementation of hybrid technology is typically affected by the limited Process planning methods. The Process planning methods proficient at effectively using manufacturing sources for hybridization are notably restrictive. Hence, this paper aims to propose a computer-aided Process planning system for hybrid additive, subtractive and Inspection Processes. A dynamic Process plan has been developed, wherein an online Process control with intelligent and autonomous characteristics, as well as the feedback from the Inspection, is utilized. Design/methodology/approach In this research, a computer-aided Process planning system for hybrid additive, subtractive and Inspection Process has been proposed. A framework based on the integration of three phases has been designed and implemented. The first phase has been developed for the generation of alternative plans or different scenarios depending on machining parameters, the amount of material to be added and removed in additive and subtractive manufacturing, etc. The primary objective in this phase has been to conduct set-up planning, Process selection, Process sequencing, selection of machine parameters, etc. The second phase is aimed at the identification of the optimum scenario or plan. Findings To accomplish this goal, economic models for additive and subtractive manufacturing were used. The objective of the third phase was to generate a dynamic Process plan depending on the Inspection feedback. For this purpose, a multi-agent system has been used. The multi-agent system has been used to achieve intelligence and autonomy of different phases. Practical implications A case study has been developed to test and validate the proposed algorithm and establish the performance of the proposed system. Originality/value The major contribution of this work is the novel dynamic computer-aided Process planning system for the hybrid Process. This hybrid Process is not limited by the shortcomings of the constituent Processes in terms of tool accessibility and support volume. It has been established that the hybrid Process together with an appropriate computer-aided Process plan provides an effective solution to accurately fabricate a variety of complex parts.

  • enhance performance of Inspection Process on coordinate measuring machine
    Measurement, 2014
    Co-Authors: Syed Hammad Mian, Abdulrahman Alahmari
    Abstract:

    Abstract Coordinate Measuring Machine (CMM) has been an important Inspection tool in quality control for several years owing to its high accuracy and precision. Effectiveness of Inspection plan generated by CMM greatly depends on measurement cycle time. Lesser the Inspection time taken by CMM to measure a given part better will be the performance of Inspection Process. Therefore, it has been critical to reduce measurement time for efficient performance of Inspection Process. In this paper, methodologies to generate most suitable measurement path resulting into minimum Inspection time has been introduced. These methodologies are based on different algorithms to reduce measurement cycle time for CMM. The different algorithms have successfully been explored and compared to show their effectiveness in minimizing Inspection time for stationary CMM equipped with touch trigger probe. The proposed methodologies have also been implemented and tested on real-world mechanical part with certain number of features to demonstrate their applicability.

Abdulrahman Alahmari - One of the best experts on this subject based on the ideXlab platform.

  • novel dynamic capp system for hybrid additive subtractive Inspection Process
    Rapid Prototyping Journal, 2018
    Co-Authors: Osama Abdulhameed, Abdulrahman Alahmari, Wadea Ameen, Syed Hammad Mian
    Abstract:

    Purpose Hybrid manufacturing technologies combining individual Processes can be recognized as one of the most cogent developments in recent times. As a result of integrating additive, subtractive and Inspection Processes within a single system, the relative benefits of each Process can be exploited. This collaboration uses the strength of the individual Processes, while decreasing the shortcomings and broadening the application areas. Notwithstanding its numerous advantages, the implementation of hybrid technology is typically affected by the limited Process planning methods. The Process planning methods proficient at effectively using manufacturing sources for hybridization are notably restrictive. Hence, this paper aims to propose a computer-aided Process planning system for hybrid additive, subtractive and Inspection Processes. A dynamic Process plan has been developed, wherein an online Process control with intelligent and autonomous characteristics, as well as the feedback from the Inspection, is utilized. Design/methodology/approach In this research, a computer-aided Process planning system for hybrid additive, subtractive and Inspection Process has been proposed. A framework based on the integration of three phases has been designed and implemented. The first phase has been developed for the generation of alternative plans or different scenarios depending on machining parameters, the amount of material to be added and removed in additive and subtractive manufacturing, etc. The primary objective in this phase has been to conduct set-up planning, Process selection, Process sequencing, selection of machine parameters, etc. The second phase is aimed at the identification of the optimum scenario or plan. Findings To accomplish this goal, economic models for additive and subtractive manufacturing were used. The objective of the third phase was to generate a dynamic Process plan depending on the Inspection feedback. For this purpose, a multi-agent system has been used. The multi-agent system has been used to achieve intelligence and autonomy of different phases. Practical implications A case study has been developed to test and validate the proposed algorithm and establish the performance of the proposed system. Originality/value The major contribution of this work is the novel dynamic computer-aided Process planning system for the hybrid Process. This hybrid Process is not limited by the shortcomings of the constituent Processes in terms of tool accessibility and support volume. It has been established that the hybrid Process together with an appropriate computer-aided Process plan provides an effective solution to accurately fabricate a variety of complex parts.

  • enhance performance of Inspection Process on coordinate measuring machine
    Measurement, 2014
    Co-Authors: Syed Hammad Mian, Abdulrahman Alahmari
    Abstract:

    Abstract Coordinate Measuring Machine (CMM) has been an important Inspection tool in quality control for several years owing to its high accuracy and precision. Effectiveness of Inspection plan generated by CMM greatly depends on measurement cycle time. Lesser the Inspection time taken by CMM to measure a given part better will be the performance of Inspection Process. Therefore, it has been critical to reduce measurement time for efficient performance of Inspection Process. In this paper, methodologies to generate most suitable measurement path resulting into minimum Inspection time has been introduced. These methodologies are based on different algorithms to reduce measurement cycle time for CMM. The different algorithms have successfully been explored and compared to show their effectiveness in minimizing Inspection time for stationary CMM equipped with touch trigger probe. The proposed methodologies have also been implemented and tested on real-world mechanical part with certain number of features to demonstrate their applicability.