Auditor judgment in the fourth industrial revolution

Discourse proclaiming the advent of a fourth industrial revolution predicts significant disruption to various work domains in the near future. Auditing is one of the domains where bold claims about the potential of technology are being made, with technology expected to augment auditors' judgments and, in time, possibly automate them. Drawing on 44 in-depth interviews with auditors, regulators, and emergent artificial intelligence software providers, we question the prevailing narrative around technological change in auditing which suggests that ostensibly simple, low-level technical tasks are areas where little judgment is at play and thus are ripe for automation. We show that significant elements of deliberation, sensemaking, and reflexivity, arguably critical for the socialization of early career auditors into the profession, may be lost when automating areas of work perceived as low value, leading us to question what it means to apply judgment in auditing. Conversely, higher-level aspects of the audit process may be assisted by technology and augmented in different ways, yet new technological structures generate new areas of indeterminacy that pose new and yet unresolved demands on auditors' judgment. Overall, the paper shows how auditor habits are changing and highlights the risks posed by new technologies to the acquisition of practical knowledge by auditors

Viruses as agents of Mass Destruction

Recent events in the US, with the release of Anthrax Bacillus from as yet unknown sources, have for the first time in most people’s lifetime focussed the world’s attention on the threat of biological warfare. However, such attacks are not new. From time to time throughout history peoples and governments around the world have used microorganisms as efficient and cost-effective weapons of mass destruction. Starting in a rather crude but effective way, the Greeks and Romans deposited dead animals into their enemies’ drinking water. Later dead soldiers were added to this, and the technique was further refined in Medieval times when bodies of people who had died of infectious diseases were catapulted into towns under siege

INTSORMIL 2002 Annual Report

The global community confronts an enonnous task of stimulating economic growth in rural areas where 75% of the very poor (90% in Africa) currently live and ensuring the nutritional security of a world popUlation that is growing in size and evolving in consumption patterns without intensifying environmental degradation, social security, or adverse consequences for human health. This challenge is not only great but it is also urgent. Today, access to food, sufficient, safe, and nutritious food, is the primary problem for nearly 800 million chronically undernourished people. Unless we act now, the next few decades will almost certainly find us unable to produce agricultural products sufficient to meet the demands of growing populations and changing diets. The majority of poor live in rural areas in developing countries and agricultural and food systems development is vital to economic growth; improving environmental quality; strengthening nutrition, health and child survival; improving the status of women; and promoting democratization. Over the next 50 years, the global population will increase to 8-10 billion, requiring advances in scientific knowledge across a broad range of agricultural endeavors, i.e., developing more productive food and commodity cultivars, improving nutritional quality of crop and livestock products, reducing food and commodity yield losses due to pests and diseases, ensuring healthy livestock, developing sustainable and responsible fisheries and aquaculture practices, optimizing the use of forests, managing water more efficiently, protecting and improving land productivity, and conserving and managing genetic diversity

INTSORMIL 2000 Annual Report

Presently, worldwide, more than 800 million people are hungry and over I billion are desperately poor, and food demand is increasing rapidly. The majority of poor live in rural areas in developing countries and agricultural and food systems development is vital to economic growth; improving environmental quality; strengthening nutrition, health and child survival; improving the status of women; and promoting democratization. It is estimated that by 2000, the number of people living in developing countries will grow from 4.9 billion to 6.8 billion people. More than 1.3 billion people today live on less than one dollar per day. It is estimated that the number of hungry people will exceed one billion by 2020. The global population of underweight children below age five is expected to increase from 193 million in year 2000 to over 200 million in year 2020. Increased production of cereals, which are crucial sources of food energy and other nutrients, is necessary to reduce world hunger. Sorghum and millet are two major cereal grains, particularly in semi-arid regions of the world. In 1999,65.8 million metric tons (MT) of sorghum were produced worldwide, of which 19.7 million MT were produced in Africa, mainly for direct consumption by humans, and 14.7 million MT were produced in the United States, mainlyfor livestock feed to produce meat for human consumption. In the crop year 1997-1998, the United States exported 5.3 million MT of grain sorghum mainly for livestock feed, and in 1998, U.S. grain sorghum exports were worth $531 million. Large areas are planted to sorghum each year. For example, in 1999 sorghum was produced on 44.8 million hectares (ha, or 173,036 square miles, [sq mi]) worldwide, 23 million ha (88,728 sq mi) in Africa, and 3.4 million ha (13,278 sq mi) in the United States. About 500 million people worldwide depend upon sorghum for food, and most of these people are in developing countries where droughts and famine are common occurrences. Clearly, sorghum production and utilization as food and feed are vitally important to developing countries and to the United States

INTSORMIL 2001 Annual Report

Presently, worldwide, more than 800 million people are hungry and over one billion are desperately poor, and food demand is increasing rapidly. The majority of poor live in rural areas in developing countries and agricultural and food systems development is vital to economic growth; improving environmental quality; strengthening nutrition, health and child survival; improving the status of women; and promoting democratization. It is estimated that, between 1980 and 2030, the population ofow- and middle-income countries will more than double-to seven billion, compared with one billion for high-income countries. In the next 35 years, 2.5 billion people will be added to the current population of 6 billion. More than 1.3 billion people today live on less than one dollar per day, and it is estimated that the number of hungry people will exceed one billion by 2020. The global population of underweight children below age five is expected to increase from 193 million in Year 2000 to over 200 million in Year 2020. Increased production of cereals, which are crucial sources of food energy and other nutrients, is necessary to reduce world hunger. According to Entering the 21st Century-World Development Report 1999-2000, about 900 million people in almost 100 countries are affected by drought and desertification, and by 2025, that number will double. The population of the world has doubled since 1940, but fresh water use has increased fourfold. Water scarcity is becoming more widespread, with concomitant effects on regional peace and global food security. Nearly all of the three billion increase in global population which is expected by 2025 will be in developing countries where water is already scarce. To meet the increasing demand for food in those countries, there is an increasing demand for more efficient production and new ways of utilizing drought-tolerant crops which have a competitive advantage to produce food under conditions of unpredictable and scarce rainfall. As water becomes more precious in the United States, cereals which can produce energy for feed and fuel in drought-prone areas of the country are demonstrating increasingly competitive advantages

INTSORMIL 1999 Annual Report

Presently, worldwide, more than 800 million people do not get enough to eat or have access to a balanced diet to be healthy. At the World Food Summit in 1996, the United States of America (USA) and 185 other countries pledged to reduce the number of malnourished people by one half by 2015. It is shocking that about 33% of preschool children in developing countries will be stunted due to malnutrition by the year 2000. The number of stunted children in Africa alone has increased significantly from 35 million in 1980 to 45 million in 1995 and is predicted to reach 49 million in 2005. Increased production of cereals, which are crucial sources of food energy and other nutrients, is necessary to reduce world hunger. Sorghum and millet are two major cereal grains, particularly in semi-arid regions. In 1999, 65.8 million tons ofsorghum were produced worldwide, of which 19.7 million tons were produced in Africa, mainly for direct consumption by humans, and 14.7 million tons were produced in the USA, mainly for livestock feed to produce meat for human consumption. In the crop year 1997-1998, the USA exported 5.3 million tons of grain sorghum mainly for livestock feed, and in 1998, U.S. grain sorghum exports were worth $531 million. Large areas are planted to sorghum each year. For example, in 1999, sorghum was produced on 44.8 million hectares (ha, or 173,036 square miles, [sq miD worldwide, 23 million ha (88,728 sq mi) in Africa, and 3.4 million ha (13,278 sqmi) in the USA. About 500 million people worldwide depend upon sorghum for food, and most of these people are in developing countries where droughts and famine are common occurrences. Clearly, sorghum production and its utilization as food and feed are vitally important to developing countries and to the USA

INTSORMIL 2000 Annual Report

Presently, worldwide, more than 800 million people are hungry and over I billion are desperately poor, and food demand is increasing rapidly. The majority of poor live in rural areas in developing countries and agricultural and food systems development is vital to economic growth; improving environmental quality; strengthening nutrition, health and child survival; improving the status of women; and promoting democratization. It is estimated that by 2000, the number of people living in developing countries will grow from 4.9 billion to 6.8 billion people. More than 1.3 billion people today live on less than one dollar per day. It is estimated that the number of hungry people will exceed one billion by 2020. The global population of underweight children below age five is expected to increase from 193 million in year 2000 to over 200 million in year 2020. Increased production of cereals, which are crucial sources of food energy and other nutrients, is necessary to reduce world hunger. Sorghum and millet are two major cereal grains, particularly in semi-arid regions of the world. In 1999,65.8 million metric tons (MT) of sorghum were produced worldwide, of which 19.7 million MT were produced in Africa, mainly for direct consumption by humans, and 14.7 million MT were produced in the United States, mainlyfor livestock feed to produce meat for human consumption. In the crop year 1997-1998, the United States exported 5.3 million MT of grain sorghum mainly for livestock feed, and in 1998, U.S. grain sorghum exports were worth $531 million. Large areas are planted to sorghum each year. For example, in 1999 sorghum was produced on 44.8 million hectares (ha, or 173,036 square miles, [sq mi]) worldwide, 23 million ha (88,728 sq mi) in Africa, and 3.4 million ha (13,278 sq mi) in the United States. About 500 million people worldwide depend upon sorghum for food, and most of these people are in developing countries where droughts and famine are common occurrences. Clearly, sorghum production and utilization as food and feed are vitally important to developing countries and to the United States

The Ursinus Weekly, May 2, 1949

Students elect \u2749-\u2750 campus leaders • Mystery, comedy on tap • Gov. Alfred Driscoll slated to address graduating seniors • Book of the year, the Ruby, carded for early delivery • Casino atmosphere scores for Louie • Moods and moosic listed by freshmen for annual dance • Students travel to Gettysburg for college chemistry session • Beardwood group visits plant, hears talk on wool processing • Tennis, golf teams get starvation diet from all opponents • Trackmen trim PMC, falter in Penn relays • Brodbeck and Stine feature dorm play with freak inning • Grizzlies blast two foes, yield to Garnet batsmen • Belles batter foes in opening games of 1949 campaign • What courses are needed at Ursinus?https://digitalcommons.ursinus.edu/weekly/1616/thumbnail.jp