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2018年机器学习:将机器学习,区块链和其他第四次工业革命技术扰乱审计行业吗?-艾哈迈德AlMaqabi AlMaqabi的首席执行官
Almaqabi正在调查利用区块链,人工智能,计算机推理、电算化和物联网(物联网)的审查。eAuditchaincentre分工在第四现代转型发展的答案为银行和钱相关的机构。区块链审计委员会宣布的帮助高层管理组织和银行的理解的影响第四现代叛乱进展如何改变我们的生活方式,工作和合作。Almaqabi赢了,在省竞争包括目标启动路演竞争由迪拜经济。自去年的几年中,在人工智能领域的持续发展和区块链技术创建一个混乱对未来会计和审计职业的角色。相比其他行业,这是一个相对新的概念在会计领域但获得动量速度非常快。四大会计师事务所已经部署的一些地区的人工智能。最近,他们有大量投资于这些技术的研究和开发的唯一目的介绍这些技术在日常会计和审计业务。本文的目的是提供一个概览,影响这些技术对会计师、审计师和审计/审计过程。同时也让阳光照射的技能专业人士需要配备在行业中生存。 A comprehensive review is impossible and beyond the scope of this paper, due to the pace of development in the technology and limited access to the literature. The real life industry examples discussed here should provide the impetus to accounting students/professional to get ready for the changes and to equip themselves better with the skills that will be sought after in the period ahead.Since the inception of accounting, the role of accountant has undergone several changes from counting and keeping the stock records to predict future financial trends of the entity. But till date the professional are treated as a compliance specialist. Lately, in the wake of financial frauds that happened across the countries, the profession is losing its reputation. Peterson (2017) mentioned that “A conventional wisdom is gradually developing that the audit is largely irrelevant to the investment process today”. Accountants and auditor work has been defined as the post mortem of the past transactions which has a little impact on the future operations of an entity. In the globalised trade the businesses generally prefer problem-avoidance and problem-containment to problem-solving. But currently the professional are reactive in nature rather than proactive. However, the latest trends in technology have the potential to automate most of the recording aspect which may lead to change the job profile of accountant. When technology will take over the mundane task, the professional has to be proactive to survive in the industry (Susskind 2015, p. 108, ACCA, 2016). These technologies could prove a helping hand to boost/maintain the confidence in audit process which had waned since 2008 in the wake of the global financial crisis. The blockchain and artificial intelligence are forward looking technologies that provide real time data and can contribute to change the future course of action (Smith, 2017).Nixon (2016) is of the view that since the introduction of double entry system, innovation was stalled in accounting. The only change according to him is “things that used to be done on papers, shifted to computer”. However, the new technologies have the potential to take this profession to new level that has never witnessed before. Researchers and developers had termed it as the ‘Fourth Industrial Revolution’. The notable components of fourth industrial revolution are ‘Artificial Intelligence’ and ‘Block Chain’ technology (Schwab, 2018). The Blockchain has been labelled as the fifth pillar in IT revolution after mainframes, personal computers, Internet, and social media (Thakkar, 2017). The Institute of charted accountants in England and Wales (ICAEW, 2017) commented that “in short to medium term AI will deliver more value to the business, aligned with opportunities for accountants to improve their efficiency. However, in long run radical changes will happen and machines will be replacing the human beings by taking over the decision making tasks”. In the wake of these technologies public perception about this profession will be change from ‘part of the problem ‘to ‘guardians of integrity’.
传记:
艾哈迈德AlMaqabi已经完成了注册会计师考试在22岁年从加州会计委员会。他是Almaqabi的创始人兼首席执行官,开始了驾驶区块链在中东的审查和银行业。他有超过10年的大4参与美国和中东地区。
艾哈迈德AlMaqabi
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