scholarly journals The Use of the Ant Algorithm in the Audit Planning of Multi-Branch Organizations

iBusiness ◽  
2021 ◽  
Vol 13 (04) ◽  
pp. 187-209
Author(s):  
Majed Alsolamy ◽  
Gihan Taha
Keyword(s):  
Ant Algorithm ◽  
Audit Planning

Real-Time Query Processing for Sensor Networks Based on Ant Algorithm

2010 ◽  
Vol 21 (3) ◽  
pp. 473-489 ◽  
Author(s):  
Jian-Ping YU ◽  
Ya-Ping LIN
Keyword(s):  
Sensor Networks ◽  
Query Processing ◽  
Real Time ◽  
Ant Algorithm

The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning

2001 ◽  
Vol 76 (1) ◽  
pp. 59-80 ◽  
Author(s):  
D. Paul Newman ◽  
Evelyn Patterson ◽  
Reed Smith
Keyword(s):  
Financial Reporting ◽  
Planning Process ◽  
Dynamic Interaction ◽  
Fraudulent Financial Reporting ◽  
Expected Payoff ◽  
Audit Risk ◽  
Audit Planning ◽  
Inherent Risk ◽  
Risk Detection ◽  
Reported Earnings

We consider how auditors assess the risk of fraudulent financial reporting and plan their audit where a possibly fraudulent auditee anticipates the assessment and planning process. The auditor uses the auditee's (possibly fraudulent) earnings report to revise his beliefs about the likelihood of fraud when formulating an audit plan. We find that as underlying earnings increase, a fraudulent auditee increases reported earnings. In turn, as the auditee's reported earnings increase, the auditor increases audit effort. We also find that the auditee (who knows the auditor will use the report for audit planning) selects reports that increase his own expected payoff, relative to reports he would select if the auditor did not observe the report before finalizing the audit plan. By contrast, the auditor is no better off using the auditee's report for audit planning. Inherent risk, detection risk, and overall audit risk can increase when the auditor uses the auditee's report. Thus, because of the dynamic interaction between the auditor and auditee, procedures that aid in assessing audit risk may not reduce that risk or result in more efficient audits.

The Effects of Decision Aid Orientation on Risk Factor Identification and Audit Test Planning

2002 ◽  
Vol 21 (2) ◽  
pp. 39-56 ◽  
Author(s):  
Jean C. Bedard ◽  
Lynford E. Graham
Keyword(s):  
Risk Factors ◽  
Risk Management ◽  
Decision Aid ◽  
Decision Aids ◽  
Management Strategies ◽  
Risk Identification ◽  
Matched Pair ◽  
Audit Planning ◽  
Audit Firms ◽  
Risk Management Strategies

In auditing, risk management involves identifying client facts or issues that may affect engagement risk, and planning evidence-gathering strategies accordingly. The purpose of this paper is to examine whether auditors' identification of risk factors and planning of audit tests is affected by decision aid orientation, i.e., a “negative” focus wherein client risk and its consequences are emphasized, or a “positive” focus where such factors are not emphasized. Specifically, we expect that auditors will identify more risk factors using a negatively oriented risk identification decision aid, but only when engagement risk is relatively high. We address this issue in the context of auditors' knowledge of actual clients, manipulating decision aid orientation as negative or positive in a matched-pair design. Results show that auditors using the negative decision aid orientation identify more risk factors than do those using a positive orientation, for their higher-risk clients. We also find that decisions to apply substantive tests are more directly linked to specific risk factors identified than to direct risk assessments. Further, our results show that auditors with repeat engagement experience with the client identify more risk factors. The findings of this study imply that audit firms may improve their risk management strategies through simple changes in the design of decision aids used to support audit planning.

Dynamic Optimization of Fed-Batch Bioreactors Using the Ant Algorithm

2001 ◽  
Vol 17 (1) ◽  
pp. 81-88 ◽  
Author(s):  
V.K. Jayaraman ◽  
B.D. Kulkarni ◽  
K. Gupta ◽  
J. Rajesh ◽  
H.S. Kusumaker
Keyword(s):  
Dynamic Optimization ◽  
Ant Algorithm ◽  
Fed Batch ◽  
Batch Bioreactors

scholarly journals Topology Identification of Complex Network via Chaotic Ant Swarm Algorithm

2013 ◽  
Vol 2013 ◽  
pp. 1-5 ◽  
Author(s):  
Haipeng Peng ◽  
Lixiang Li ◽  
Jürgen Kurths ◽  
Shudong Li ◽  
Yixian Yang
Keyword(s):  
Complex Networks ◽  
Numerical Simulations ◽  
Complex Network ◽  
Parameter Optimization ◽  
Ant Algorithm ◽  
Structure Parameters ◽  
Topology Identification ◽  
Unknown Structure ◽  
Swarm Algorithm ◽  
Scientific Fields

Nowadays, the topology of complex networks is essential in various fields as engineering, biology, physics, and other scientific fields. We know in some general cases that there may be some unknown structure parameters in a complex network. In order to identify those unknown structure parameters, a topology identification method is proposed based on a chaotic ant swarm algorithm in this paper. The problem of topology identification is converted into that of parameter optimization which can be solved by a chaotic ant algorithm. The proposed method enables us to identify the topology of the synchronization network effectively. Numerical simulations are also provided to show the effectiveness and feasibility of the proposed method.

Audit planning: an algorithmic approach

1985 ◽  
Vol 2 (1) ◽  
pp. 95-110 ◽  
Author(s):  
NIV AHITUV ◽  
JONATHAN HALPERN ◽  
HART WILL
Keyword(s):  
Algorithmic Approach ◽  
Audit Planning
Sign in / Sign up

Export Citation Format

Share Document