Abstract: A method for processing a file containing a financial statement in uncoded format such as a financial statement stored in an ASCII file. The starting locations of the various types of financial tables in the financial statement as indicated by their table titles are identified by grammar descriptors. When all the table titles in the file are identified, a table title is then selected for processing. Typically after the table title, there are the associated column headers for the table, and they are analyzed and determined. Following the column headers, there are lines of text that are separated into line items, where each line item is composed of a label and/or one or more numbers corresponding to the label. With these line items, the next task is to parse these line items to verify that these line items make up the table and to identify the components of the financial table. A financial table is comprised of line items, subtotals, and grand totals.

Abstract: A method is provided for assessing control risk in a model-based reasoning system used for analyzing financial accounting systems by decomposing and quantifying the risk factors in the model so that the risk factors can be used to determine areas in the accounting system where sufficient control is lacking and to determine which controls are key and thus should be subject to detailed testing. Factors quantified are failure impact risk, failure coverage risk, allowable risk, control detection risk, control strength, control defeat factor, attenuation factor, and control contribution. The present invention is used to enhance a hierarchical flow chart generating system, such as the Comet system, by providing risk analysis operative on a particular class of hierarchically structured flow charts.

Abstract: The present invention solves deficiencies by providing, in accordance with one aspect of the present invention, a system for arranging broadcast material. This system is comprised of a storage device for storing broadcast material. The stored broadcast material comprises a track of a first type of broadcast material and a track of a second type of broadcast material. The system also comprises a log of records associated with the broadcast material in the storage device. Each record is associated with at least one of the tracks, and each record has timing information for determining the beginning of the at least one of the tracks, the end of the at least one of said tracks, a first predetermined interval subsequent to the beginning, and a second predetermined interval prior to the end.