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Forensic-free AV surveillance audit podcasts for e-competence of academics and staff – repurposed traditional instructions for blended, distance and self-study e-learning to maximise lecture capture ROI =

Avi Rushinek*

Department of Accounting, University of Miami, Coral Gables, Fl 33124, USA Email: arush@miami.edu *Corresponding author

Sara Rushinek

Department of Computer Information Systems, University of Miami, Coral Gables, Fl 33124, USA Email: s.rushinek@miami.edu

Abstract: This study describes forensic-free Audio Video (AV) surveillance audit podcasts. Since the surveillance systems are typically funded for security reasons, a= ny additional applications such as e-learning and training are of minimal additional expense. To facilitate this capability, it is a matter of ‘splitting’ the video cable of a surveillance camera and connec= ting it into the instructor’s computer. Administrators and students can th= en monitor the quality of lecturers and academic staff at their own time and p= ace. For example, subscribers can view and participate in a lecture from their cellphone from a remote physical location. An instructor can repurpose the videos of such a lecture – from the traditional stand-up instruct= ions offline, into blended, remote and self-study e-learning online and with Computer Assisted Instructions (CAI). This study illustrates how videos of academic courses recorded for undergraduate, graduate students practicing professionals and alumni can be repurposed for Continuing Profession= al Education (CPE). Using new podcasting methods, students no longer need to manually download multimedia materials, such as videos from a website, wait= for hours with narrow bandwidth or wait for traditional mail to get a DVD for playback. Instead, they can simply subscribe to a Real Simple Syndication (= RSS) service and the videos will automatically download into subscribed devices, combined with selected alerts via cellphones and email. [AQ1]

Keywords: lecture capture; ROI; continuing education; distance learning; blended learning; repurposing; surveillance; audio video; RSS; real simple syndication; podcasting; e-learning; CAI; computer assisted instructions; multimedia.

Copyright © 200X Inderscience Enterprises Ltd.

A. Rushinek and S. Rushinek

Reference to this paper should be made as follows: Rushinek, A. and Rushinek,

S. (20XX) ‘Forensic-free AV surveillance audit podcasts = for e-competence of academics and staff – repurposed traditional instruct= ions for blended, distance and self-study e-learning to maximise lecture capture ROI’, Int. J. Cont. Engineering Education and Life-Long Learning, Vol. X, No. Y, pp.xx–xx.

Biographical notes: [AQ2]

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1    International Continuing Engineering Education (CEE), Continuing

Profession= al Education (CPE), Continuing Medical Education (CME),

Continuing Legal Education (CLE) and learning in general In the past few years, there has been a huge growth of electro= nic technology available for educators to take advantage of. The integration of= repurposed video into electronic education has not been fully implemented. Yet, for individuals and organisations, such integration can be very rewarding financially and educationally.

This study uses the subject area of Forensic Studies, including forensic medicine, engineering, and business, and especially forensic accounting for explanation purposes. There currently exists a number of forensic accounting training courses and programmes at different universiti= es and colleges in order to certify the acquisition of e-competence. The curre= nt study focuses on repurposing such regular academic courses for Continuing Professional Education (CPE), Continuing Engineering Education (CEE), Continuing Medical Education (CME), and Continuing Legal Education (CLE), without the traditional extra cost. Instead, this study leverages the existing surveillance infrastructure, repurposing the classroom video equipment for continuing education and lifelong learning of university alum= ni. In this regard, educators and lecturers are conceived as gate keepers,

i.e. they have the key for a sustainable dissemination = of e-learning in higher education.

2    Examples= of e-competence and life-long learning compare the traditional versus our approach 2.1 Comparing our approach to the more traditional ‘The Teaching Company’ corpora= tion approach of providing e-competence and life-long learning The Teaching Company Corporation represents the traditional selection of instructors for life-long video education, as they describe in their own language:

“Only the top 1 in 5000 college professors is chosen to be on The Teaching Company’s faculty.¹ Our professors are gifted scholars, enthusiasts, communicators – and, yes, entertainers. America has more than 500,000 college professors. Since 1990, we have identified the top 1% = of professors based on teaching awards, published evaluations of professors, newspaper write-ups of the best teachers on campus, and other sources.̶= 1;

The problem with the traditional method is that it is expensive, time consuming and most importa= ntly presumptuous. It is assuming that somebody can pick the best instructor for= the target audience. In contrast, the authors’ approach of a self-vetting= top lecturer selection system, assumes that the audience can pick the best spea= kers by their hit rates, downloads, etc. Furthermore, this way they do not have = to pick a single instructor for an entire course, but rather a single instruct= or for every subject for each course. A course may have hundreds of subjects, = and sub-subjects. This way one instructor may rank the highest in one subject, = such as break-even analysis in management accounting, while another instructor m= ay top the first instructor in the subject of budgeting. This way, the student gets the best of the best in each subject category. Each subject maybe a chapter in a DVD and a video clip on the World Wide Web and maybe as short = as 1 minute² or as long as 27 minutes.³

2. Videos banner ads, sponsor advertis= ers underwrite the cost, provide additional ad revenues, hyperlinks that can di= al the number, and port the user to the advertised URL Notice that the videos have banner ads, which helps the service provider, such as a university, attract sponsor advertisers that will underwrite the cost and provide additional ad revenues that the traditional providers such as The Teaching Company do not use. These banner ads on the videos are also hyperlinks that can dial the number, and port the user to t= he advertised URL. The service provider gets another revenue streams from the = ad, with additional commission for every sales of a product or service that it advertises. Furthermore, if the students copy and distribute the media, the= y are also helping the provider distribute the ads, and further raise its ROI on = the lecture capture services.

2.3 Multiple rec= ording modes, from outside and inside the computer, sync by the time line <= /i>4 This example illustrates the lecture capture of a picture in picture approach, where the instructor teaches about Microsoft Office Accounting demonstrating the software, while the webcam displays her face on the monitor and the microph= one of the computer amplifies her voice through the speakers, and records it on= the instructors local removable flash drive, on the hard drive, and on a network drive, with a WWW http server, as well as a DVD-Recorder in standard definition, and a BD (Blu-ray Disk) in high definition. We can playback and podcast these separate but related video stream archives, in sync by their common sound files, and time lines.

A. Rushinek and S. Rushinek <= /i> Automated free vetting system, that provides virtually instant time to market, for free, and the opportunities = to boost the ROI with premium services and products

The Teaching Company describes how “Each year, our professional recruiters travel the country from Harvard to Stanford, UCLA to UNC – and listen to hundreds from the top 1%. Of these, we select abo= ut 1 in 20 to give a sample lecture for The Teaching Company. Each sample lectur= e is then reviewed by hundreds of our customers.” Besides being very expensive, this process takes a long time, and slows the time to market. In contrast, our approach of letting instructors stream, archive and podcast t= heir contents to the web, provides almost an instant time to market, at no additional cost at all, since Google Video and YouTube are free services. Y= et, if the viewer wants a DVD or high-definition BD, they will have to pay a premium and raise the ROI of the service provider.

The Teaching Company, Teach-12.com, claim that “Those professors who get a high score from = our customers are invited to craft new courses. More than 15,000 of our custome= rs have voted on sample lectures to select our faculty. In the end, we and our customers select about 1 in 5000 professors.” These are limited to th= eir customers, while our approach is to extend it to potential customers, and n= ot limit it to existing customers. “In more than a decade of searching,” The Teaching Company has “chosen more than 100 professors to make our courses. Why only these? Because” they claim t= hat they “want only those professors who will make” our “time= in the world of ideas a pleasure.” Obviously, they confuse their custome= rs and the rest of the world, and their 100 chosen instructors with thousands = of instructors on the web who may be even better qualified than the 100 that t= hey chose.

3    Forensic= and investigative accounting classroom technology podcasts Instructors have the opportunity to use current multimedia technologies for the integration of PowerPoint presentations with a surveillance video camera and a CD/DVD recorder. To see an example of such technology in action, see the Media Site example (http://www.sonicfoundry.com/mediasite/recorders/). The instructors podcast such videos, so that any device such as a computer, cellphone, PDA (Personal Digital Assistant), or a Blu-Ray DVD player can download and play the videos automatically at the time that the cameras stop recording. This is done wit= hout any human intervention, using RSS (Real Simple Syndication) feeds.

4    Spreadsh= eets, videos, powerpoint, WWW e-commerce sites, and mock trials playing cops and robbers games – what works?

4.1 Creating aut= omatic test banks out of the transcripts of instructor recorded lectures Software was developed that analyses= and improves forensic accounting research skills, research tools and research techniques for all that use the software. This improvement is facilitated w= ith automated test banks (software created test/exam records/databases) taken from the transcripts of recorded lectures and presentations.

The fraud simulations generate discussion and experimentation in instructional means, methods, and materials. From the instructional videos produced with the available in-hou= se surveillance systems, transcripts (using Dragon Naturally Speaking software) are computer generated. We have used this approach for the academic content= in the field of Management Information Systems in general and forensic account= ing and auditing in particular.

4.2 The e-collaboration Open-Source Journal (OSJ) systems and Microsoft<= i>^©Office live

The e-collaboration leads to the exchange of ideas and findings about developments related to instructional multimedia, learning, teaching,= and training. Lectures and presentations can automatically be published in the double blind refereed IT (Information Technology), secured, and publ= ic (unsecured) journals (https://ejournals.library.miami. edu/index.php/it/ind= ex) (this is a ‘local’ journal at the UM library website). The transcriber via the web transcribes in real time, and can automatically upl= oad to the journal for the editing and referee (peer review) process.

These journals can solic= it unpublished manuscripts by authors/instructors that are willing to have the= ir lectures transcribed into articles of not currently under consideration by another journal or publisher. Each article will be edited by the authors, w= hich will produce revised versions that are uploaded and stored on the journal’s sites. The articles can be published electronically as soon= as the editors complete their work, based upon advice from referees (peers), t= hat together determine whether the manuscript meets the objectives and standards set forth by the journals’ editorial board and its board of advisors.=

5    Best pra= ctice examples concerning instructional design and course concepts Using the OJS (http://pkp.sfu.ca/?q=3Dojs) each manuscript sub= mitted to the journal is automatically subject to systems’ review procedures. This will depend on the area of specialty of the author and the topic of the article. Using IT automation, and the OJS software, the system spell checks= the manuscript and checks the grammar, flagging it to the editor for language and/or format deficiencies. <= o:p>

A. Rushinek and S. Rushinek <= /i>Rushinek and Rushinek (1= 997) demonstrate a self-vetting system for ‘Rating and Ranking Best Practi= ces of the British Petroleum Oil Company and the Oil & Gas Industry’.= As the system runs repeatedly, eventually the ‘Sales to Cash Forecasting Univariate Regression Trend Analysis’ emerges as the best practice am= ong a large variety of ‘Computer Modelling’. Even though, this was = done for the Oil and Energy industry, the lessons apply to any search for best practices. This study promotes audio visual (AV) surveillance publications,= and their download and viewing rates, ranking and rating publication, as a self-vetting system of best practices of e-learning and educational materia= ls.

6    Standard= s for the evaluation of skills and e-competences

Rushinek et al. (1983) reported about empirical models of ‘Development and Testing of a Discriminate Model for Measuring Changes in Instructor Evaluations Due to U= sing Computer Assisted Instruction (CAI)’. They demonstrated software prog= rams based on a discriminate linear function for automating the gain of instructors’ ratings for applications of computers in mathematics and science teaching (Rushinek et al., 1983). Rushinek and Rushinek (1983) show that such CAI and testing that are fast and responsive satisfying users in ‘An Evaluation of Mini/Micro Computer Systems’, using ‘An Empirical Multivariate Analysis’. The results of the evaluations are stored in a database, for comparative time series analysis (Rushinek and Rushinek, 1983).

7    IFRS com= pliant AV HD recording audit of standards of effective learning strategies = On the one hand, the AAA enforces some teaching effectiveness academic standards, while the accounting profession imposes another set of new professional accounting standards IFRS. The IFRS standards are currently enforced in the EU, but not in the USA.

Another standard of compliance is the legal compliance enforce= d by the US courts on forensic accounting expert witnesses. A compliant and effective learning strategy for expert witness’s audio/video (AV) recording that is made in real-time, two ways, high definition (HD) for forensic IT networks multiplies the compliance issues.
The research that focuses on investigative accounting testimon= y, and computer litigation support, combined with effective learning strategies can be too expensive to justify, unless it leads to additional reven= ues and cost savings. =

8    Organisa= tional strategies for the development of e-competences for academic staff <= /b>The American Institute of Certified Public Accountants (AICPA)= and the American Accounting Association (AAA) has organisational strategies for= the development of e-competences for domestic academic staff, much like universities around the world. The following are some examples of repurp= osing university classes in the study of Forensic Accounting and Auditing<= /i> for continuing education and life-long learning. The successful promotion of the repurposing of a class drives down the ‘unit’ cost of that course/lecture and promotes e-competencies of the academic staff, instructo= rs and the students. =

9    AICPA= 217;s Vision Project framework

The AAA describes the workshops as follows: “Attend this session to learn how to use a Group Learning – Teamwork teaching stra= tegy to help teach specific elements of the selected core competencies that are included in the American Institute of Certified Public Accountants (AICPA’s) Vision Project framework.”

10 Description of training course programmes and workshops for e-competences

The presenters, Avi Rushinek, University of Miami, and Sara Rushinek, University of Miami, describe it as follows: “Effective Learning Strategies (ELS) that repurposes stand-up traditional class= room instruction AV (Audio Video) surveillance recorded to a DVD, for real-time auditing, distance learning, CPE courseware, as well as tutor CDs and DVDs.= As soon as the class is over, the instructor’s PC uploads the AV session= to Google Video, and to a DVD-burner” (Rushinek and Rushinek, 2009b).

A. Rushinek and S. Rushinek <= /i>10.1 Cellphone real-time forensic audit of tele-medicine on the World Wide Web (WWW) Rushinek and Rushinek (2= 008) demonstrate how surveillance video playback, peer evaluation and discussion= of the ‘Role Play Forensic Accounting, Auditing and Tax Expert Witness’, can be very effective in ‘Providing Testimony and Computer Litigation Support Teaching, Services, Research and Development’. It shows that such visual aids, as AV surveillance materials can dramatically enhance existing instructional technologies, whi= le improving the security for the participants (Rushinek and Rushinek, 2008). =

10.2 Using wireless cellphone and surveillance technology in t= he forensic accounting classroom

As the surveillance video recording ends, the videos are automatically stored and uploaded to social video websites for viewing. Such websites include but are not limited to iTunes U^®, Google Video^® and You Tube^®. The Forensic Accounting instructor uses the videos to analyse the performance of the expert witnesses together with the session participants. The discussion highlights the pros and cons of the court behaviour of the experts, letting= the experts express their views. =

This activity also instructs the participants about Search Eng= ine Optimisation (SEO) of videos on the web. They learn how to garnish the top = 100 positions, on Google Video^®, using meta-tags, lecture transcriptions, video transcriptions, court-report= er techniques to index and internet searches of court document databases. They learn how an expert witness can promote his brand on Google Video®, by monopolising the top 100 videos on certain search keyword meta-tags, such as Nets-Expert (http://video. google.com/videosearch?hl=3Den&q=3Dnets-expert&num=3D100#). The ins= tructor could invite practicing attorneys as guest speakers. The students can role-= play as judges, prosecutors, defence attorneys and experience the ‘examina= tion of the experts’ all while being recorded for later discussion and rev= iew.

11 Surveillance a= udit AV improves e-competence of lecturers and academic staff

To maintain their certificates (CPA-Certified Public Accountan= t, CMA-Certified Management Accountant, CIA-Certified Internal Auditor, CISA/M-Certified Information Systems Auditor/Manager, CFA-Certified Fraud Examiner/Financial Analyst) they have to keep up their e-competence with al= l of these professional organisations. Some of them maintain multiple certificat= es such as CPA and CFA.

Recording, editing, distributing and viewing DVDs created using repurposed surveillance equipment enhances the live classes and improves the instructional quality through personal and peer review. Revenues generated = by this repurposing can be shared with both the institution and the faculty. <= o:p>

Product/services in the manner of course/lecture blending, distance instruction and self-study education all add to additional funds generated for all parties involved. If security surveillance equipment is already in place and working, the cost of equipment is already been realised by the institution and only minimum capi= talisation may be needed to begin revenue generation.

12 Summary, conclusions and implications 12.1 Summary

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