Patents by Inventor L. Scott Spradling

L. Scott Spradling has filed for patents to protect the following inventions. This listing includes patent applications that are pending as well as patents that have already been granted by the United States Patent and Trademark Office (USPTO).

  • Patent number: 8504452
    Abstract: The present invention provides a computer-implemented method and system for assessing internal controls. The method includes: presenting internal control items; processing an input set associated with at least some of the internal control items; and (c) generating a set of assessment information based on the processed input set.
    Type: Grant
    Filed: January 18, 2008
    Date of Patent: August 6, 2013
    Assignee: Thomson Reuters Global Resources
    Inventors: L. Scott Spradling, Stephen W. Lindsey
  • Patent number: 8036980
    Abstract: The present invention provides a computer-implemented method for assessing risks associated with an audit. A user is presented with a plurality of audit items and a set of risk levels associated with the audit items and may also be presented with a plurality of prompts designed to elicit a set of responses from the user. The set of user responses being associated with a set of risks associated with the audit. The set of risk levels being associated with a set of assertions associated with the audit items and may include first and second risk levels of different degrees. The method further includes processing a set of responses received from the user in response to the items presented. The method includes automatically generating a suggested audit approach that is based at least in part on the processed responses. The method may also determine a set of procedures that are based on the responses. The set of procedures are presented to the user based on the suggested audit approach.
    Type: Grant
    Filed: October 24, 2007
    Date of Patent: October 11, 2011
    Assignee: Thomson Reuters Global Resources
    Inventors: L. Scott Spradling, Stephen W. Lindsey, Marriette L. Kershner, James B. Bassett, Charles Jacobus
  • Publication number: 20090187437
    Abstract: The present invention provides a computer-implemented method and system for assessing internal controls. The method includes: presenting internal control items; processing an input set associated with at least some of the internal control items; and (c) generating a set of assessment information based on the processed input set.
    Type: Application
    Filed: January 18, 2008
    Publication date: July 23, 2009
    Inventors: L. Scott Spradling, Stephen W. Lindsey
  • Publication number: 20090113324
    Abstract: The present invention provides a computer-implemented method for assessing risks associated with an audit. A user is presented with a plurality of audit items and a set of risk levels associated with the audit items and may also be presented with a plurality of prompts designed to elicit a set of responses from the user. The set of user responses being associated with a set of risks associated with the audit. The set of risk levels being associated with a set of assertions associated with the audit items and may include first and second risk levels of different degrees. The method further includes processing a set of responses received from the user in response to the items presented. The method includes automatically generating a suggested audit approach that is based at least in part on the processed responses. The method may also determine a set of procedures that are based on the responses. The set of procedures are presented to the user based on the suggested audit approach.
    Type: Application
    Filed: October 24, 2007
    Publication date: April 30, 2009
    Inventors: L. Scott Spradling, Stephen W. Lindsey, Marriette L. Kershner, James B. Bassett, Charles Jacobus