Search results for "Audit"
showing 10 items of 1421 documents
Harmony perception and regularity of spike trains in a simple auditory model
2013
A probabilistic approach for investigating the phenomena of dissonance and consonance in a simple auditory sensory model, composed by two sensory neurons and one interneuron, is presented. We calculated the interneuron’s firing statistics, that is the interspike interval statistics of the spike train at the output of the interneuron, for consonant and dissonant inputs in the presence of additional "noise", representing random signals from other, nearby neurons and from the environment. We find that blurry interspike interval distributions (ISIDs) characterize dissonant accords, while quite regular ISIDs characterize consonant accords. The informational entropy of the non-Markov spike train …
Children's implicit knowledge of harmony in Western music.
2005
Three experiments examined children's knowledge of harmony in Western music. The children heard a series of chords followed by a final, target chord. In Experiment 1, French 6- and 11-year-olds judged whether the target was sung with the vowel /i/ or /u/. In Experiment 2, Australian 8- and 11-year-olds judged whether the target was played on a piano or a trumpet. In Experiment 3, Canadian 8- and 11-year-olds judged whether the target sounded good (i.e. consonant) or bad (dissonant). The target was either the most stable chord in the established musical key (i.e. the tonic, based on do, the first note of the scale) or a less stable chord. Performance was faster (Experiments 1, 2 and 3) and m…
Infants' brain responses for speech sound changes in fast multifeature MMN paradigm.
2013
Abstract Objective We investigated whether newborn speech-sound discrimination can be studied in 40min using fast multifeature mismatch negativity (MMN) paradigm and do the results differ from those obtained with the traditional oddball paradigm. Methods Newborns' MMN responses to five types of changes (consonant identity, F0, intensity, vowel duration and vowel identity) were recorded in the multifeature group ( N =15) and vowel duration and vowel identity changes in the oddball group ( N =13), after which the MMNs from both groups were compared with each others. Results Statistically significant MMNs in the 190–600ms time range from the stimulus onset were found for most change types in b…
Spike train statistics for consonant and dissonant musical accords in a simple auditory sensory model
2010
The phenomena of dissonance and consonance in a simple auditory sensory model composed of three neurons are considered. Two of them, here so-called sensory neurons, are driven by noise and subthreshold periodic signals with different ratio of frequencies, and its outputs plus noise are applied synaptically to a third neuron, so-called interneuron. We present a theoretical analysis with a probabilistic approach to investigate the interspike intervals statistics of the spike train generated by the interneuron. We find that tones with frequency ratios that are considered consonant by musicians produce at the third neuron inter-firing intervals statistics densities that are very distinctive fro…
Attention effects on the processing of task-relevant and task-irrelevant speech sounds and letters
2013
We used event-related brain potentials (ERPs) to study effects of selective attention on the processing of attended and unattended spoken syllables and letters. Participants were presented with syllables randomly occurring in the left or right ear and spoken by different voices and with a concurrent foveal stream of consonant letters written in darker or lighter fonts. During auditory phonological and non-phonological tasks, they responded to syllables in a designated ear starting with a vowel and spoken by female voices, respectively. These syllables occurred infrequently among standard syllables starting with a consonant and spoken by male voices. During visual phonological and non-phonol…
Audiovisual attention boosts letter-speech sound integration
2013
We studied attention effects on the integration of written and spoken syllables in fluent adult readers by using event-related brain potentials. Auditory consonant-vowel syllables, including consonant and frequency changes, were presented in synchrony with written syllables or their scrambled images. Participants responded to longer-duration auditory targets (auditory attention), longer-duration visual targets (visual attention), longer-duration auditory and visual targets (audiovisual attention), or counted backwards mentally. We found larger negative responses for spoken consonant changes when they were accompanied by written syllables than when they were accompanied by scrambled text. Th…
Newborn infants' auditory system is sensitive to Western music chord categories
2013
Neural encoding of abstract rules in the audition of newborn infants has been recently demonstrated in several studies using event-related potentials (ERPs). In the present study the neural encoding of Western music chords was investigated in newborn infants. Using ERPs, we examined whether the categorizations of major vs. minor and consonance vs. dissonance are present at the level of the change-related mismatch response (MMR). Using an oddball paradigm, root minor, dissonant and inverted major chords were presented in a context of consonant root major chords. The chords were transposed to several different frequency levels, so that the deviant chords did not include a physically deviant f…
The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments
2017
ABSTRACT This paper examines how auditors' judgments about accounting policies may differ when experiencing different levels of affinity for client management and facing different levels of pressure from client management. The theory of motivated reasoning is employed to analyze the effects of these two factors that should lead individual auditors to adopt as a directional goal the acceptance of client management's aggressive accounting. Accordingly, we predict and find that auditors experiencing greater client affinity and facing explicit client pressure suggest lower adjustments to clients' aggressive accounting, consistent with motivated reasoning's goal-related predictions. But our stud…
Continuous auditing in public sector and central banks: a framework to tackle implementation challenges
2022
Purpose This paper aims to analyse the implementation challenges faced by internal audit departments of public sector organisations and central banks when implementing continuous auditing (CA) systems. CA aims to monitor internal control systems and risk levels on a continuous basis to support the audit process. This study identifies the implementation challenges of CA systems and proposes adequate countermeasures. Design/methodology/approach This study employs the design science information system research and the design science research process methodologies to ensure the rigor of this analysis. These research methodologies are adopted to tackle identified organisational problems and pro…
The Role of Internal Audit in Fraud Prevention and Detection
2014
Abstract This article aims to not just briefly describe the role of the internal audit in the detection of possible frauds, but also to highlight its importance in preventing the commission of frauds in any economic entity. Moreover, the analysis intends to especially point out the advantages that an internal audit can offer to the management of an economic entity and its partners, and to the society as a whole as well. Starting from the premise that auditors are not the adversaries of an entity, one should remember that: the internal audit is a function of assistance offered to the leadership of that entity in order for them to better manage their activities; it expresses judgments on all …