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1 – 10 of over 23000Florian Königstorfer and Stefan Thalmann
Artificial intelligence (AI) is currently one of the most disruptive technologies and can be applied in many different use cases. However, applying AI in regulated environments is…
Abstract
Purpose
Artificial intelligence (AI) is currently one of the most disruptive technologies and can be applied in many different use cases. However, applying AI in regulated environments is challenging, as it is currently not clear how to achieve and assess the fairness, accountability and transparency (FAT) of AI. Documentation is one promising governance mechanism to ensure that AI is FAT when it is applied in practice. However, due to the nature of AI, documentation standards from software engineering are not suitable to collect the required evidence. Even though FAT AI is called for by lawmakers, academics and practitioners, suitable guidelines on how to document AI are not available. This interview study aims to investigate the requirements for AI documentations.
Design/methodology/approach
A total of 16 interviews were conducted with senior employees from companies in the banking and IT industry as well as with consultants. The interviews were then analyzed using an informed-inductive coding approach.
Findings
The authors found five requirements for AI documentation, taking the specific nature of AI into account. The interviews show that documenting AI is not a purely technical task, but also requires engineers to present information on how the AI is understandably integrated into the business process.
Originality/value
This paper benefits from the unique insights of senior employees into the documentation of AI.
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Casey J. McNellis, John T. Sweeney and Kenneth C. Dalton
In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation…
Abstract
In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.
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Tom Bramorski, Manu S. Madan and Jaideep Motwani
The QS 9000 quality system was developed in the United States in 1994 by a team consisting of representatives of General Motors, Ford, and Daimler‐Chrysler as well as the US truck…
Abstract
The QS 9000 quality system was developed in the United States in 1994 by a team consisting of representatives of General Motors, Ford, and Daimler‐Chrysler as well as the US truck manufacturers. The objective of the system is to standardize the quality system requirements and documentation developed and maintained by US auto‐motive suppliers. In this paper we review the philosophy and the structure of QS 9000 automotive quality standards and examine the relationship between ISO 9001, QS 9000 and TQM. We also analyze the costs and benefits from quality system certification and present practical experiences of selected US automotive suppliers related to the development and implementation of ISO 9001 and QS 9000 requirements.
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Weilin Shen, Qiping Shen and Zhang Xiaoling
This paper introduces a building information model (BIM)‐based user pre‐occupancy evaluation method (UPOEM), which is applied in architectural design stage to narrow the gap…
Abstract
Purpose
This paper introduces a building information model (BIM)‐based user pre‐occupancy evaluation method (UPOEM), which is applied in architectural design stage to narrow the gap between inexperienced clients and designers. It aims to improve the communication efficiency.
Design/methodology/approach
The literature review studied the related technologies applied in the UPOEM, which includes building information modeling, user activity scheduling, and requirements documentation method. Based on the building information model, a virtual environment involving the end‐users' daily activities was built up. In this virtual environment, the clients can observe how their organization will be accommodated in the built environment according to their daily work routines. A requirements and feedback interface was designed to facilitate the clients to conduct a pre‐occupancy evaluation and store the relevant information into the database.
Findings
In briefing and design stages, there is a considerable gap between the inexperienced clients and designers when the clients specify requirements and review the design solutions. In the UPOEM, the user activity simulation model can facilitate clients to obtain a better understanding of the design. The requirements and feedback interface can also help them specify requirements and give comments to the design. Thus it provided an alternative tool to improve the efficiency of the designer‐client communication.
Research limitations/implications
This research established a virtual platform which involves both building information and the user activity information. This platform can be further extended by the integration of more building performance simulation tools. Thus it provided a potential to bring the traditional post occupancy evaluation process to the pre‐construction stage.
Practical implications
The implementation of this method in practice can improve the efficiency of the designer‐client communication, and also maximize the clients' satisfaction during the requirements specification and design review process.
Social implications
This study built up a collaborative working environment for both designer and clients. It can strengthen the designer‐client relationship during the briefing and design stage.
Originality/value
The user activity simulation and requirements management methods are innovatively applied together to enhance the clients' performance during designer‐client communication.
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Optimising metadata implementation can significantly improve records management practice. This article aims to identify a number of important issues that should be considered in…
Abstract
Purpose
Optimising metadata implementation can significantly improve records management practice. This article aims to identify a number of important issues that should be considered in any implementation of recordkeeping metadata in order to optimise that implementation.
Design/methodology/approach
The research presented was part of a doctoral thesis “Purposeful data: the roles and purposes of recordkeeping metadata” which itself was part of a collaborative research project seeking to comprehensively specify and codify recordkeeping metadata. The purposes were identified via a research method known as warrant analysis.
Findings
Literary warrant identified that metadata fulfil seven different purposes: identifying all entities at all levels of aggregation; establishing connections between related entities; sustaining record structure, content and accessibility through time; administering record‐keeping business; documenting the history of recordkeeping events; facilitating discovery, understanding, retrieval and delivery; and documenting metadata attribution.
Practical implications
Recordkeeping systems should be designed with full awareness of the capacities of metadata and following a full assessment of the organisational needs that should be met by the system. Through better system design and well‐considered metadata implementation, records management operations in any environment can be significantly improved.
Originality/value
The paper establishes key roles of metadata and the importance of system design metadata implementation based on doctoral research.
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John L. Abernathy, Michael Barnes and Chad Stefaniak
For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies…
Abstract
For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB studies have been published since 2010, evidencing the increasing relevance of PCAOB-related research in recent years. Our paper reviews the existing literature on the PCAOB’s four primary functions – registration, standard-setting, inspections, and enforcement. In particular, we examine PCAOB registration trends and evaluate the effects of PCAOB registration requirements on the issuer audit market, as well as discuss the relative costs and benefits (e.g., auditor behavior changes, improvements in audit quality, auditor perceptions) of the 16 auditing standards the PCAOB passed in its first 10 years of operation. Further, we summarize the literature’s findings on the effects of the PCAOB inspection process on various facets of audit quality. Finally, we analyze the research concerning the PCAOB’s enforcement actions to determine how markets have responded to sanctions against auditors and audit firms. We contend that understanding and reviewing the effects of the PCAOB’s activities are important to future audit research because of the PCAOB’s authority over and oversight of the issuer audit profession. We also identify PCAOB-related research areas that have not been fully explored and propose several research questions intended to address these research areas.
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Maria‐Manuela Moro Cabero, Maria‐Paz Martín‐Pozuelo and José Luís Bonal Zazo
The aim of this paper is to explore the current links between standardized models ISO 9000, ISO 14000, ISO 27000 and the model ISO 15489.
Abstract
Purpose
The aim of this paper is to explore the current links between standardized models ISO 9000, ISO 14000, ISO 27000 and the model ISO 15489.
Design/methodology/approach
The paper is based on comparative analysis and on the authors' knowledge of the series of standards.
Findings
A definition of the most relevant current analogies between these systems and an analysis of observable synergies between the model ISO 15489 and the aforementioned management model were produced.
Originality/value
The paper demonstrates the harmonizing capacity of the ISO regulations 15489 related to records management requirements as regulated by the series ISO 9000, ISO 14000 and ISO 27000. It offers perspectives on the potential of these regulations to strengthen records management in organizations and on the benefits that series ISO 15489 offers to producers who have adopted these codes of good practice.
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ISO 9000 should help an organization establish a new perspective for auditing; particularly with audit administration. Provides potentially new concepts to consider in…
Abstract
ISO 9000 should help an organization establish a new perspective for auditing; particularly with audit administration. Provides potentially new concepts to consider in administering the audit programme. Principal entities within the audit programme are the: audit programme administrator; audit administrator (or the auditor); and the auditee. Prior to ISO 9000, the administration of the audit process was often single‐threaded, typically applied to a single programme, initiative, application, or interest area. With ISO 9000, the audit process is recognized as organizational in nature, integrated with other key validation methods, to help evaluate and determine the effectiveness of the quality system across the organization. Argues that, in its implementation, ISO 9000 rollout within the organization should introduce new concepts, techniques, tasks, and process improvements that will help the quality of the organization, advance the audit process, and be complementary to the organization’s total quality management practices.
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Izatul Hamimi Abdul Razak, Shahrul Kamaruddin, Ishak Abdul Azid and Indra Putra Almanar
The purpose of this paper is to provide an understanding on implementation and operation of ISO 13485:2003 – “Medical Devices – Quality Management System – Requirements for…
Abstract
Purpose
The purpose of this paper is to provide an understanding on implementation and operation of ISO 13485:2003 – “Medical Devices – Quality Management System – Requirements for Regulatory Purposes” – in the perspective of medical device industries in Malaysia. The study is focused on the Malaysian Small and Medium Enterprises (SMEs) which currently have accredited to ISO 9001:2000 quality management systems.
Design/methodology/approach
Literature research and comparative analysis between ISO 13485:2003 and ISO 9001:2000 standard and requirements. A reference model is developed to assist the Malaysian SMEs towards ISO 13485:2003 accreditation.
Findings
Unlike ISO 9001:2000, ISO 13485:2003 stresses the safety and efficacy of medical devices that are being produced. For this reason risk management is an essential process that needs to be adopted into the ISO 13485:2003 quality management system. Moreover, to demonstrate the effectiveness of the ISO 13485:2003 implementation, this standard has placed great emphasis on documentation requirements which are more prescriptive in insisting on the use of formal procedures.
Originality/value
The paper provides guidelines to ISO 13485:2003 implementations as well as risk management approaches for small and medium‐sized businesses of Malaysian medical device manufacturers, which at the same time maintains its ISO 9001:2000 certification.
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Ingo A. Beckmerhagen, Heinz P. Berg and K. Harnack
Quality assurance (QA) with regard to structures, systems and components is also an important task during the design and operational phase of a repository for the disposal of…
Abstract
Quality assurance (QA) with regard to structures, systems and components is also an important task during the design and operational phase of a repository for the disposal of radioactive waste. The first step is to evaluate the technical design on the basis of a comprehensive safety assessment. The results of this evaluation can then be used in order to classify structures, systems and components into different QA areas. Type and volume of the necessary documentation depend on the relevance of the structures, systems and components to safety. Describes the application of this general procedure including design changes and maintenance aspects during operation, for the planned Konrad waste repository in Germany.
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