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Currently, financial statements auditors perform the tests of controls based on sampling. However, when using a sampling approach, information is lost. To counter this drawback, data analytics has been applied as a method for auditors to provide assurance while using all data. Specifically for testing controls, the potential of process mining has been explained in literature. Indeed, conformanc...

In this paper I discuss the various justifications that can be given for components of a legal argument. First a number of different types of argument are described. These are used in legal reasoning, but cannot be satisfactorily reduced to deductive arguments. While deductive arguments have been fruitfully analysed in the literature, these other forms of arguments, and the ways in which they c...

There are several distinct failure modes for overoptimization of systems on the basis of metrics. This occurs when a metric which can be used to improve a system is used to an extent that further optimization is ineffective or harmful, and is sometimes termed Goodhart’s Law. This class of failure is often poorly understood, partly because terminology for discussing them is ambiguous, and partly...