Melanie Chams

Bio: Melanie Chams is an academic researcher from PricewaterhouseCoopers. The author has contributed to research in topics: Accounting information system & Audit. The author has an hindex of 3, co-authored 5 publications receiving 46 citations.

Information integration with attribution support for corporate profiles

Abstract: The proliferation of electronically available data within large organizations as well as publicly available data (e.g. over the World Wide Web) poses challenges for users who wish to efficiently interact with and integrate multiple heterogeneous sources. This paper presents CI3, a corporate information integrator, which applies XML as a tool to facilitate data mediation and integration amongst heterogeneous sources in the context of financial analysts creating corporate profiles. Sources include Lotus Notes, relational databases, and the World Wide Web. CI3 applies a unified XML data model to automate integration. By preserving metadata about the source of each datum in the integrated result set, CI3 supports source attribution. Users may trace the attribution metadata from the result back to the underlying sources and leverage their expertise in interpreting the data and, if necessary, use their judgment in assessing the authenticity and veracity of results. We present a functional overview of CI3, its system architecture including the XML data model, and the integration procedures. We conclude by reflecting on lessons learned.

COMET: An Application of Model-Based Reasoning to Accounting Systems

Abstract: An important problem faced by auditors is gauging how much reliance can be placed on the accounting systems that process millions of transactions to produce the numbers summarized in a company's financial statements. Accounting sys-ems contain internal controls, procedures designed to detect and correct errors and irregularities that can occur in the processing of transactions. In a complex accounting system, it can be an extremely difficult task for the auditor to anticipate the possible errors that can occur and evaluate the effectiveness of the controls at detecting them. An accurate analysis must take into account the unique features of each company's business processes. To cope with this complexity and variability, the COMET system applies a model-based reasoning approach to the analysis of accounting systems and their controls. An auditor uses COMET to create a hierarchical flowchart model that describes the intended processing of business transactions by an accounting system and the operation of its controls. COMET uses the constructed model to automatically analyze the effectiveness of the controls in detecting potential errors. Price Waterhouse auditors have used COMET on a variety of real audits in several countries around the world.

Comet: An Application of Model-Based Reasoning to Accounting Systems

Abstract: An important problem faced by auditors is gauging how much reliance can be placed on the accounting systems that process millions of transactions to produce the numbers summarized in a company's financial statements. Accounting sys-ems contain internal controls, procedures designed to detect and correct errors and irregularities that can occur in the processing of transactions. In a complex accounting system, it can be an extremely difficult task for the auditor to anticipate the possible errors that can occur and evaluate the effectiveness of the controls at detecting them. An accurate analysis must take into account the unique features of each company's business processes. To cope with this complexity and variability, the COMET system applies a model-based reasoning approach to the analysis of accounting systems and their controls. An auditor uses COMET to create a hierarchical flowchart model that describes the intended processing of business transactions by an accounting system and the operation of its controls. COMET uses the constructed model to automatically analyze the effectiveness of the controls in detecting potential errors. Price Waterhouse auditors have used COMET on a variety of real audits in several countries around the world.

Comet: odel-Based Reasoning to Accounting Systems

Abstract: An important problem faced by auditors is gauging how much reliance can be placed on the accounting systems that process millions of transactions to produce the numbers summarized in a company’s financial statements. Accounting systems contain internal controls, procedures designed to detect and correct errors and irregularities that may occur in the processing of transactions. In a complex accounting system, it can be an extremely difficult task for the auditor to anticipate the possible errors that can occur and to evaluate the effectiveness of the controls at detecting them. An accurate analysis must take into account the unique features of each company’s business processes. To cope with this complexity and variability, the Comet system applies a model-based reasoning approach to the analysis of accounting systems and their controls. An auditor uses Comet to create a hierarchical flowchart model that describes the intended processing of business transactions by an accounting system and the operation of its controls. Comet uses the constructed model to automatically analyze the effectiveness of th< controls in detecting potential errors. Price Waterhouse auditors have used Comet on a variety of real audits in several countries around the world.

Comet: an application of model-based reasoning to accounting systems

Abstract: An important problem faced by auditors is gauging how much reliance can be placed on the accounting systems that process millions of transactions to produce the numbers summarized in a company's financial statements Accounting systems contain internal controls, procedures designed to detect and correct errors and irregularities that may occur in the processing of transactions In a complex accounting system, it can be an extremely difficult task for the auditor to anticipate the possible errors that can occur and to evaluate the effectiveness of the controls at detecting them An accurate analysis must take into account the unique features of each company's business processes To cope with this complexity and variability, the Comet system applies a model-based reasoning approach to the analysis of accounting systems and their controls An auditor uses Comet to create a hierarchical flowchart model that describes the intended processing of business transactions by an accounting system and the operation of its controls Comet uses the constructed model to automatically analyze the effectiveness of the controls in detecting potential errors Price Waterhouse auditors have used Comet on a variety of real audits in several countries around the world

Method and apparatus for processing markup language specifications for data and metadata used inside multiple related internet documents to navigate, query and manipulate information from a plurality of object relational databases over the web

Abstract: The present invention provides a system for navigation through multiple documents in Extensible Markup Language and Resource Description Framework to inspect data/metadata in order to either start a transaction on selected item(s) in separate thin client window(s) with persistent connectivity through Internet Inter ORB Protocol or implicitly trigger read-only queries in Structured Query Language (SQL) represented in Resource Description Framework against a unified virtual Database defined over multiple physical disparate object relational databases over the web. An implicitly generated query retrieves desired sets of properties and entities presented in documents of Extensible Markup Language and Resource Description Framework for further navigation. Container types in Resource Description Framework are mapped by this invention to record and table types in a normalized relational model where URIs locating elements in relational schema components over the web are stored as primary keys/foreign keys in normalized tables. Methods and operators on such web objects are defined as part of user-defined package definitions in object relational schema where object request brokers apply such methods or operators on result sets from relational operations anywhere on the web. This invention uniquely incorporates two distinct stages of SQL computations for a collaborative method of preparation, execution and resolution of an object SQL query over disparate locations of multiple object relational databases on the web.

System and method for voice access to internet-based information

Abstract: A method of providing voice access to Internet-based information and services includes receiving a signal indicating a communication connection request in which the communication connection request is initiated by a user of a communication apparatus, establishing a communication connection with the communication apparatus of the user, receiving voice information from the user, and communicating voice information responsive to the voice information received from the user. The responsive voice information includes Internet-based information.

Partial migration of an object to another storage location in a computer system

Abstract: A technique is provided whereby a stream of data located in a first storage location is registered for migration administration and according to preset criteria, portion(s) of the stream of data that are suited to another storage location are migrated to maximize system storage efficiencies. The file system may have use of facilities that enable the monitoring of files/streams that have been registered for migration administration or files/streams may be polled according to preset criteria. If the stream of data has portions to migrate to another storage location, the hierarchical storage management (HSM) system migrates the data to the other storage location, such as to long term or off-line storage, and preserves the data relationships of the stream via metadata. The technique allows for multiple volumes to be spanned by the migration target location, and multiple file systems may service the source and target.

Appliance for enterprise information integration and enterprise resource interoperability platform and methods

Abstract: The invention provides apparatus, platforms and methods according to the invention provide a surveillance, monitoring and real-time events platform to (i) enable the integration and communication of information between government agencies and organizations specifically tasked with ensuring the security and safety of our nation and its communities, (ii) to integrate information systems from federal, state and/or local agencies (from disparate data sources if necessary) in order to obtain a single, real-time view of the entire organization, and (iii) to extract more complete, actionable information from their existing systems, thereby dramatically improving decision making speed and accuracy.

On Data Reliability Assessment in Accounting Information Systems

Abstract: The need to ensure reliability of data in information systems has long been recognized. However, recent accounting scandals and the subsequent requirements enacted in the Sarbanes-Oxley Act have made data reliability assessment of critical importance to organizations, particularly for accounting data. Using the accounting functions of management information systems as a context, this paper develops an interdisciplinary approach to data reliability assessment. Our work builds on the literature in accounting and auditing, where reliability assessment has been a topic of study for a number of years. While formal probabilistic approaches have been developed in this literature, they are rarely used in practice. The research reported in this paper attempts to strike a balance between the informal, heuristic-based approaches used by auditors and formal, probabilistic reliability assessment methods. We develop a formal, process-oriented ontology of an accounting information system that defines its components and semantic constraints. We use the ontology to specify data reliability assessment requirements and develop mathematical-model-based decision support methods to implement these requirements. We provide preliminary empirical evidence that the use of our approach improves the efficiency and effectiveness of reliability assessments. Finally, given the recent trend toward specifying information systems using executable business process models (e.g., business process execution language), we discuss opportunities for integrating our process-oriented data reliability assessment approach-developed in the accounting context-in other IS application contexts.