A multi-agent approach to adaptive learning using a structured ontology classification system

Diagnostic assessment is an important part of human learning. Tutors in face-to-face classroom environment evaluate students’ prior knowledge before the start of a relatively new learning. In that perspective, this thesis investigates the development of an-agent based Pre-assessment System in the identification of knowledge gaps in students’ learning between a student’s desired concept and some prerequisites concepts. The aim is to test a student's prior skill before the start of the student’s higher and desired concept of learning. This thesis thus presents the use of Prometheus agent based software engineering methodology for the Pre-assessment System requirement specification and design. Knowledge representation using a description logic TBox and ABox for defining a domain of learning. As well as the formal modelling of classification rules using rule-based approach as a reasoning process for accurate categorisation of students’ skills and appropriate recommendation of learning materials. On implementation, an agent oriented programming language whose facts and rule structure are prolog-like was employed in the development of agents’ actions and behaviour. Evaluation results showed that students have skill gaps in their learning while they desire to study a higher-level concept at a given time

Do Different Data Analytics Impact Auditors\u27 Decisions?

Global stakeholders have expressed interest in increasing the use of data analytics throughout the audit process. While data analytics offer great promise in identifying auditrelevant information, auditors may not use this information to its full potential, resulting in a missed opportunity for possible improvements to audit quality. This article summarizes a study by Koreff (2022) that examines whether conclusions from different types of data analytical models (anomaly vs. predictive) and data analyzed (financial vs. non-financial), result in different auditor decisions. Findings suggest that when predictive models are used and identify a risk of misstatement, auditors increase budgeted audit hours more when financial data is analyzed than when non-financial data is analyzed. However, when anomaly models are used and identify a risk of misstatement, auditors’ budgeted hours do not differ based on the type of data analyzed. These findings provide evidence that different data analytics do not uniformly impact auditors’ decisions