機(jī)器人課件chapter12章節(jié)課件VIP

Chapter12

Drones

Dronesmaystillsoundalittlelikesciencefiction,buttheiruseisrapidlybecomingmainstream.Thepracticalapplicationsofdronesaremultiplying-fromenergygenerationtotheprotectionofbirdsofprey.Whilemuchofthereportingofdronetechnologyhasfocusedonhowretailersmayusedronestodeliverparcels,suchapplicationsarestillatthetrialstage.Butforaccountants-auditorsespecially-dronesarerelevantandusablerightnow,asisshowninFigure12-1.TextA無人機(jī)聽起來可能有點(diǎn)像科幻小說，但是現(xiàn)在，它們正在成為主流。無人機(jī)的實(shí)際應(yīng)用正在成倍增加——從產(chǎn)生能源到保護(hù)猛禽。盡管大部分報(bào)道都集中在零售商如何使用無人機(jī)投遞包裹上，并且現(xiàn)在這些應(yīng)用仍然正在處于試用階段。但是對(duì)于會(huì)計(jì)師——尤其是審計(jì)師，在無人機(jī)的使用方面具有可用性，如圖12-1所示。‘Dronesarebecomingavaluabletoolforprofessionalaccountantsbyenhancingtheircapabilitiestoaccuratelycalculatethenumbersofassets,evaluatetheircondition,aswellasimprovemanagerialriskaccounting,’explainsMagdalenaCzernicka,amanageratPwC’sdrone-poweredsolutionsdivisioninPoland.APwC1studyreportsthatdrones-orunmannedautonomousvehicles(UAVs2),astheyaremorepreciselycalledhavethepotentialtoradicallyreshapemuchofmoderncommerce,andvaluestheemergingglobalmarketforcommercialdroneapplicationsatUS$127bn.普華永道無人機(jī)解決方案的部門經(jīng)理MagdalenaCzernicka解釋說：“無人機(jī)正在成為專業(yè)會(huì)計(jì)師的寶貴工具，他們通過計(jì)算資產(chǎn)的數(shù)量，準(zhǔn)確評(píng)估其他風(fēng)險(xiǎn)狀況”。普華永道的一項(xiàng)研究報(bào)告稱，無人機(jī)，或無人駕駛自動(dòng)駕駛汽車（UAV），它們有可能從根本上重塑現(xiàn)代商業(yè)，并重新評(píng)估新興的全球商用無人機(jī)，其應(yīng)用市場(chǎng)價(jià)值約為1270億美元。‘DatagatheredbyUAVscanalsobeappliedforduediligencepurposesinordertominimisetheriskoffraudorconcealmentoftheactualstateofassets,’saysCzernicka.‘UAVsarecurrentlyusedbytaxofficesincountriesallaroundtheglobe-Spain,Indonesia,Hungary,Argentina,Nepal,China-toinspectthecorrectnessoftaxreturnsorcatchsmugglers.Itisworthmentioningthatdatacapturefromdronescanbeusedasevidenceinlitigationaswellastoproperlyvalueassetsduringinsuranceprocesses.’Czernicka說：“無人機(jī)收集的數(shù)據(jù)也可用于調(diào)查，以最大限度地降低欺詐或隱瞞實(shí)際資產(chǎn)狀況的風(fēng)險(xiǎn)，”。目前，全球各國(guó)（西班牙、印度尼西亞、匈牙利、阿根廷、尼泊爾和中國(guó)）的稅務(wù)局都使用無人機(jī)來檢查納稅申報(bào)表的正確性，也使用它抓捕走私者。值得一提的是，無人機(jī)的數(shù)據(jù)捕獲可以用作訴訟中的證據(jù)，也可以在保險(xiǎn)過程中對(duì)資產(chǎn)進(jìn)行適當(dāng)?shù)墓乐?。Thosetaxinspectionsareoftenlookingtodeterminewhetherpropertyownershavecorrectlyvaluedtheirhomesforthepurposesofpropertytaxation.Insomejurisdictionstaxescangoupifaswimmingpoolisbuilt-butownersdonotalwaysdeclarethem.Dronesareasimplewayfortaxinspectorstocheckthetruth.InBuenosAires,taxinspectorshaveuseddronestoidentify100swimmingpoolsand200luxurymansionsthathadnotbeenproperlydeclared,resultinginasignificantincreaseinlocaltaxcollection.這些稅務(wù)檢查通常是為了確定財(cái)產(chǎn)所有者，是否準(zhǔn)確地估算了房屋的財(cái)產(chǎn)稅。在某些司法管轄區(qū)，如果建造游泳池，稅收可能會(huì)增加——但業(yè)主并不總需要申報(bào)這些游泳池。無人機(jī)是稅務(wù)檢查員查詢真相的簡(jiǎn)單方法。在布宜諾斯艾利斯，稅務(wù)檢查員使用無人機(jī)識(shí)別100個(gè)游泳池和200個(gè)尚未正確申報(bào)的豪宅，導(dǎo)致當(dāng)?shù)囟愂沾蠓黾?。InvestmenttakesoffPwCpredictsthatthelargestcommercialapplicationfordronetechnologywillbeininfrastructure,withanestimatedglobalmarketvalueofUS$45.2bn.CiaránKelly,advisoryleaderatPwCIreland,explains:‘Dronesandthedatatheyprovideareagame-changerovertheentirelifecycleofatransportinfrastructureinvestment.Provisionofreal-time,accurateandcomparable3Dmodellingdataiscrucialduringthepreconstruction,constructionandoperationalphasesofaninvestmentproject,andallthisdatacanbeacquiredbyintelligentandcost-effectivedrone-poweredsolutions.’投資無人機(jī)普華永道預(yù)測(cè)無人機(jī)技術(shù)的最大商業(yè)應(yīng)用是基礎(chǔ)設(shè)施，估計(jì)全球市場(chǎng)價(jià)值為452億美元。普華永道愛爾蘭咨詢公司的CiaránKelly解釋說：“無人機(jī)提供的數(shù)據(jù)將改變整個(gè)交通基礎(chǔ)設(shè)施的投資周期。在投資項(xiàng)目的預(yù)建，施工和運(yùn)營(yíng)階段，提供實(shí)時(shí)的，準(zhǔn)確的3D建模數(shù)據(jù)是至關(guān)重要的，所有這些數(shù)據(jù)都可以通過高效的智能和低成本的無人機(jī)獲得?！盧esearchbyDeloittehasfoundthatinvestmentratesinthedronesectorareincreasingexponentially,withventurecapitalfinancingofsoftware-baseddronestartupsexceedingUS$335mlastyear,whichwasdoublethelevelof2015.Deloitte’sEMEA3MaximocentreofexcellenceisbasedinDublin,andsupportsclientsin28countriesusingtheIBMMaximoassetmanagementsystem.ItsdirectorNigelSylvestersaysthatwhiledronetechnologyitselfismature,whatisnewisitsintegrationwithothertechnologies,suchasautomation,cloudcomputing,cognitivelearningandtheinternetofthings.Thistechnologicalintegrationhastakendroneapplicationalongwayinashortperiodoftime.Deloitte研究發(fā)現(xiàn)，無人機(jī)領(lǐng)域的投資率呈指數(shù)型增長(zhǎng)，去年軟件無人機(jī)創(chuàng)業(yè)公司的風(fēng)險(xiǎn)資本融資額超過3.35億美元，是2015年的兩倍。Deloitte的EMEAMaximo卓越中心位于都柏林，使用IBMMaximo資產(chǎn)管理系統(tǒng)為28個(gè)國(guó)家/地區(qū)的客戶提供支持。其導(dǎo)演奈杰爾Sylvester表示，雖然無人機(jī)技術(shù)本身已經(jīng)成熟，但它與自動(dòng)化、云計(jì)算、認(rèn)知學(xué)習(xí)和物聯(lián)網(wǎng)等其他技術(shù)的融合是新的。這種技術(shù)集成使無人機(jī)在短時(shí)間內(nèi)得到了長(zhǎng)足的發(fā)展。OnecompanybenefitingDeloitte’sexpertiseiswindfarmoperatorEnergia,whichdeploysdronestoimprovetheefficiencyofitswindturbineinspectionsten-fold.Sylvesterexplains:‘Averybigdriverishealthandsafety.Assetinspectionsinmanyenvironmentscarryhealthandsafetyrisk.Youhavetoworkatheightinspectingwindturbines,andthereistheriskof“icethrow”[thefar-flungsplatteringoficebuild-upontheturbineblades].Droneuseremovestheneedformanualinspectionstobeundertakeninthatenvironment.’風(fēng)電場(chǎng)運(yùn)營(yíng)商Energia是一家受益于Deloitte技術(shù)的公司，該公司部署的無人機(jī)檢測(cè)效率提高了十倍。Sylvester解釋說：“健康和安全是一個(gè)非常重要的驅(qū)動(dòng)力”。許多環(huán)境中的資產(chǎn)檢查都存在健康和安全風(fēng)險(xiǎn)。你必須在高空作業(yè)中檢查渦輪機(jī)，并且存在“冰扔”的風(fēng)險(xiǎn)（渦輪機(jī)葉片上積聚的冰塊飛濺得很遠(yuǎn)）。無人機(jī)的使用消除了在該環(huán)境中進(jìn)行人工檢查的需要。OtherassetinspectionandoperationalmaintenanceapplicationsthatDeloitte’sMaximoisengagedwithincludeoilandgaspipelinesandrooftopinspections.Thisuseofdronesnotonlydirectlycutsclients’costs,butalsoimprovesthequalityoftheirassetmanagementandsopositivelyimpactstheirbottomline.DeloitteMaximo也參與其他資產(chǎn)檢查和運(yùn)營(yíng)維護(hù)，其中包括石油和天然氣管道以及屋頂檢查。這種無人機(jī)的使用，不僅可以直接降低客戶的成本，還可以提高資產(chǎn)管理的質(zhì)量，從而對(duì)他們的利潤(rùn)產(chǎn)生積極的影響。Deloittepointsoutthatvastlyenhancedsoftwareisalsoextendingthewaysinwhichdronescanbereliedon.Newsoftwarecaninterpretdataprovidedbydronesbetter;itcan,forexample,recognisecarsandpeople,countindividualplantsinafield,andidentifymetalcorrosionofinfrastructure.Theneedforhumanparticipationintheanalysisofdrone-providedinformationisreducing.Deloitte指出，無人機(jī)的擴(kuò)展也增強(qiáng)了的軟件的發(fā)展。新軟件可以更好地為無人機(jī)提供數(shù)據(jù)。例如，它可以識(shí)別汽車和人，計(jì)算田間的植物，識(shí)別基礎(chǔ)設(shè)施的金屬。因此人類正在減少參與無人機(jī)的信息分析的時(shí)間。SafetyassessmentsDronesarenowcommonlyusedforsafetyriskassessmentsatconstructionsitesandtoinspecttheconditionofpipelinesinregionswhereitcanbeverydifficultorexpensivetoundertakeaphysicalcheck.Thetechnologycanalsobeextremelyusefulforassetvaluations–forexample,induediligenceexercisesandinthepreparationoflegalproceedings.RICS(theRoyalInstitutionofCharteredSurveyors)reportsabigincreaseintheuseofdronesbycommercialsurveyors,includingforthevaluationofagriculturalland.安全評(píng)估無人機(jī)現(xiàn)在通常用于建筑工地的安全風(fēng)險(xiǎn)評(píng)估，并檢查非常困難或昂貴地區(qū)的管道實(shí)物狀況。該技術(shù)對(duì)資產(chǎn)估值也非常有用——例如，進(jìn)行盡職的調(diào)查和準(zhǔn)備法律程序。RICS（皇家特許測(cè)量師學(xué)會(huì)）報(bào)告指出，商業(yè)測(cè)量師使用無人機(jī)的次數(shù)大幅度增加，其中包括農(nóng)業(yè)用地的估價(jià)。PwC’sPolishdivisionoperatesacommercialsurveyordroneservice.ItwasusedbyPolishStateRailwaystomonitortheconstructionofarailwaybridgethatwaspartofahigh-speednetworkbetweenWarsawandKatowice.Thedrone-generatedinformationwassupportedbydataanalyticstoprovidevisualupdatesonprogressthattheclientcouldtrackonsmartphones.普華永道波蘭分部，經(jīng)營(yíng)著商業(yè)測(cè)量或無人機(jī)的服務(wù)。波蘭國(guó)家鐵路公司使用它來監(jiān)控鐵路橋的建設(shè)，鐵路橋是華沙和卡托維茲之間高速網(wǎng)絡(luò)的一部分。對(duì)無人機(jī)生成的信息進(jìn)行數(shù)據(jù)分析，可以提供客戶端在智能手機(jī)上跟蹤的進(jìn)度的更新。AnotherPwC-supportedconstructionprojectachievedsavingsofUS$2.94minclaimssettlementlitigation,becauseofthequalityofthedrone-providedevidence.Astudybythefirmfoundthatthenumberoflife-threateningaccidentsonconstructionsitesmonitoredbydroneshasbeencutbyasmuchas91%.根據(jù)無人機(jī)提供證據(jù)的質(zhì)量，普華永道參與的另一個(gè)建設(shè)項(xiàng)目，在索賠結(jié)算訴訟中節(jié)省了294萬美元。該公司的一項(xiàng)研究發(fā)現(xiàn)，無人機(jī)監(jiān)控的建筑工地上發(fā)生生命的事故的數(shù)量已減少了91％。Irelandhasestablisheditselfasaleaderinthedevelopmentofdronetechnology,withabout60commercialdronecompaniescurrentlyoperatinginthecountry.OneoftheoldestisVersadrones,whichisbasedinSkibbereen,CountyCork,anddesignsandmanufacturesdrones.ItsfounderTomaszFireksaysthatthemostcommoncommercialdroneusesarevideography(thecaptureofmovingimagesonelectronicmedia)andorthophotography(anaerialimagethatisgeometricallycorrectedsothatthescaleisuniformandwhichcanbeusedtomeasuretruedistances).Versadrones’clients’applicationsincludesearchandrescue,security,3Dmappingandthesurveyingofagriculturalland.愛爾蘭已成為無人機(jī)技術(shù)發(fā)展的領(lǐng)導(dǎo)者，目前約有60家商業(yè)無人機(jī)公司在該國(guó)運(yùn)營(yíng)。其中最古老的是Versadrones，該公司進(jìn)行無人機(jī)的設(shè)計(jì)和制造，總部位于科克郡的斯基伯林。其創(chuàng)始人TomaszFirek表示，最常見的商用無人機(jī)使用的是攝像（在電子媒體上捕捉運(yùn)動(dòng)圖像）和正射攝影（幾何校正的航拍圖像，使得比例均勻，可用于測(cè)量真實(shí)距離）。Versadrones的客戶應(yīng)用包括搜索，救援，3D繪圖和農(nóng)業(yè)用地的調(diào)查。InvasionofprivacyFirekconcedesthatdronesarenotuniversallypopular.‘WhenIdevelopedthedronesabouteightornineyearsagoasoneofthefirstthreecompaniesintheworld,peoplehadnoideathatthistechnologywouldinvadesofarintotheirprivacy,’hesays.Deloittemeanwhilehaswarnedcompaniesdeployingdronestoensuretheytakeadequatecybersecuritystepstoprotecttheirdataandsystems.侵犯隱私Firek承認(rèn)無人機(jī)并不普遍受歡迎。他說，八九年前，當(dāng)我作為世界上最早的開發(fā)無人機(jī)的三家公司之一時(shí)，人們根本不知道這種技術(shù)會(huì)侵犯他們的隱私。同時(shí)Deloitte警告公司部署無人機(jī)，以確保他們采取適當(dāng)?shù)木W(wǎng)絡(luò)安全措施來保護(hù)他們的數(shù)據(jù)和系統(tǒng)。Itisalsoessentialtorecognisethattheuseofdronesisregulated-inIrelandbytheIrishAviationAuthority.Alldronesthatweighmorethan1kgmustberegisteredwiththeauthority,whichalsocontrolstheiruse.Inaddition,therearestrictregulationsabouttheuseofprivateinformationandbreachesofprivacy,whicharesubjecttoregulationbytheDataProtectionCommissioner.Evenwiththisstrictregulation,though,itseemsinevitablethataccountantswillfindthatdronetechnologyisanincreasinglyimportantpartoftheirprofessionallife.重要的是無人機(jī)的使用受到愛爾蘭航空管理局的管制。所有重量超過1千克的無人機(jī)必須在當(dāng)局注冊(cè)，并控制其使用。此外，對(duì)私人信息的使用和隱私侵犯有嚴(yán)格的規(guī)定，這些規(guī)定受數(shù)據(jù)保護(hù)專員的監(jiān)管。然而，即使有這種嚴(yán)格的規(guī)定，會(huì)計(jì)師也不可避免地發(fā)現(xiàn)無人機(jī)技術(shù)在其職業(yè)生涯中越來越重要。TextB‘Insimpleterms,commercialdronesactuallyworkinquiteasimilarwaytoaccountants:collectdata,extractvaluefromthisdata,andgiveinsight,’explainsElaineWhyte,oneofPwC’sdronesexperts.‘Theadvantageofdronesisthattheygettohard-to-reachplaces,scoopinguphugevolumesofdataoverpotentiallyawiderarea,inveryshortperiodsoftime.Toextractthemaximumvalueofthisdata,weareseeingmachinelearningandartificialintelligencethenbeingapplied.Theresultissharperbusinessdecisionsrangingfromcostreductioninmaintenancecycles,riskmanagementwithcapitalinvestmentsandtheabilitytoidentifynewrevenueopportunities,asisshowninFigure12-2.普華永道無人機(jī)專家之一ElaineWhyte解釋道：“簡(jiǎn)單來說，商業(yè)無人機(jī)的實(shí)際工作方式與會(huì)計(jì)師非常相似：收集數(shù)據(jù)，從這些數(shù)據(jù)中提取價(jià)值，并提供洞察力”?！盁o人機(jī)的優(yōu)勢(shì)在于它們可以在非常短的時(shí)間內(nèi)到達(dá)難以到達(dá)的地方，在更廣泛的區(qū)域內(nèi)挖掘大量數(shù)據(jù)”。為了提取這些數(shù)據(jù)的最大價(jià)值，我們看到了人工智能的應(yīng)用。其結(jié)果是更清晰的業(yè)務(wù)決策，包括降低維護(hù)周期的成本，資本投資的風(fēng)險(xiǎn)管理以及識(shí)別新的收入機(jī)會(huì)的能力，如圖12-2所示?！瓼oraccountants,dronescanprovideamoreaccurateandmorecompletepictureofbusinessoperationsatapointintimeoroveranextendedperiod.Thiscouldincludestocktakesoverlargeareasormeasuringtheprogressofaninfrastructureprojectforinvestors.Thisinsightgainedcanhighlightareasforimprovement,forexampleweakinternalcontrols,orgiveconfidencethatprogressisbeingdeliveredonaninvestment.’對(duì)于會(huì)計(jì)師來說，無人機(jī)可以在某個(gè)時(shí)間點(diǎn)或某個(gè)時(shí)間段提供更準(zhǔn)確，更完整的業(yè)務(wù)運(yùn)營(yíng)的狀況。這可能包括股票收購(gòu)或?yàn)橥顿Y者衡量基礎(chǔ)設(shè)施項(xiàng)目的進(jìn)展。獲得的這種洞察力可以獲取需要改進(jìn)的領(lǐng)域，例如內(nèi)部控制的薄弱點(diǎn)，或者讓投資者相信投資能夠取得的進(jìn)展。MagdalenaCzernicka,amanageratPwC’sdrone-poweredsolutionsglobaldivisionbasedinPoland,adds:‘Datagatheredbyunmannedaerialvehiclescanalsobeappliedforduediligencepurposesinordertominimisetheriskoffraudorconcealmentoftheactualstateofassets.TheseUAVsarecurrentlyusedbytaxofficesincountriesallaroundtheglobe–Spain,Indonesia,Hungary,Argentina,Nepal,China–toinspectthecorrectnessoftaxreturnsorcatchsmugglers.Itisworthmentioningthatdatacapturefromdronescanbeusedasevidenceinlitigationaswellastoproperlyvalueassetsduringinsuranceprocesses.’普華永道無人駕駛解決方案的部門總經(jīng)理MagdalenaCzernicka補(bǔ)充說到：“無人駕駛飛行器收集的數(shù)據(jù)也可用于盡職調(diào)查，可以盡量減少欺詐或隱藏實(shí)際資產(chǎn)狀況的風(fēng)險(xiǎn)”。目前，西班牙、印度尼西亞、匈牙利、阿根廷、尼泊爾和中國(guó)等國(guó)家的稅務(wù)機(jī)關(guān)都在使用這些無人機(jī)來檢查納稅申報(bào)單的正確性或抓捕走私者。值得一提的是，無人機(jī)的數(shù)據(jù)捕獲可以用做訴訟中的證據(jù)，也可以在保險(xiǎn)過程中對(duì)資產(chǎn)進(jìn)行適當(dāng)?shù)墓乐怠hosetaxinspectionsareoftenlookingtodeterminewhetherpropertyownershavecorrectlyvaluedtheirhomesforthepurposesofpropertytaxation.Insomejurisdictionstaxescangoupifaswimmingpoolisbuilt–butownersdonotalwaysdeclarethem.Dronesareasimplewayfortaxinspectorstocheckthetruth.InBuenosAires,taxinspectorshaveuseddronestoidentify100swimmingpoolsand200luxurymansionsthathadnotbeenproperlydeclared,resultinginasignificantincreaseinlocaltaxcollection.這些稅務(wù)檢查通常是為了確定財(cái)產(chǎn)所有者是否正確地估價(jià)了他們的房屋，以便征收物業(yè)稅。在某些司法管轄區(qū)，如果建造游泳池，稅收可能會(huì)增加，但業(yè)主并不需要總是申報(bào)這些游泳池。無人機(jī)是稅務(wù)檢查員查詢真相的一種簡(jiǎn)單方法。在布宜諾斯艾利斯，稅務(wù)檢查員使用無人機(jī)識(shí)別100個(gè)游泳池和200個(gè)尚未正確申報(bào)的豪宅，導(dǎo)致當(dāng)?shù)囟愂沾蠓黾?。APwCstudyreportsthatdroneshavethepotentialtoradicallyreshapemuchofmoderncommerce.ItvaluestheemergingglobalmarketforcommercialdroneapplicationsatUS$127bn.PwCpredictsthatthelargestcommercialapplicationfordronetechnologywillbeininfrastructure,withanestimatedglobalmarketvalueofUS$45.2bn普華永道的一項(xiàng)研究報(bào)告稱，無人機(jī)有可能從根本上重新塑造現(xiàn)代商業(yè)。新興的全球商用無人機(jī)應(yīng)用市場(chǎng)規(guī)模為1270億美元。普華永道預(yù)測(cè)，無人機(jī)技術(shù)的最大商業(yè)應(yīng)用將是基礎(chǔ)設(shè)施，估計(jì)全球市場(chǎng)價(jià)值為452億美元。ResearchbyDeloittehasfoundthatinvestmentratesinthedronesectorareincreasingexponentially,withventurecapitalfinancingofsoftware-baseddronestartupsexceedingUS$335min2016,doublethelevelof2015.Deloitte’sMaximocentreofexcellencesupportsclientsin28countriesusingtheIBMMaximoassetmanagementsystem.ItsdirectorNigelSylvestersaysthatwhiledronetechnologyitselfismature,whatisnewisitsintegrationwithothertechnologies,suchasautomation,cloudcomputing,cognitivelearningandtheinternetofthings.Thistechnologicalintegrationhastakendroneapplicationalongwayinashortperiodoftime.Deloitte研究發(fā)現(xiàn)，無人機(jī)領(lǐng)域的投資率呈指數(shù)增長(zhǎng)，2016年軟件無人機(jī)公司的風(fēng)險(xiǎn)資本融資額超過3.35億美元，是2015年的兩倍。Deloitte的Maximo卓越中心為28個(gè)國(guó)家的客戶提供IBMMaximo資產(chǎn)管理系統(tǒng)。其主管NigelSylvester表示，雖然無人機(jī)技術(shù)本身已經(jīng)成熟，但它與自動(dòng)化、云計(jì)算、認(rèn)知學(xué)習(xí)和物聯(lián)網(wǎng)等其他技術(shù)的融合是新的。這種技術(shù)集成使無人機(jī)在短時(shí)間內(nèi)得到了長(zhǎng)足的發(fā)展。Sylvesterexplains:‘Averybigdriverishealthandsafety.Assetinspectionsinmanyenvironmentscarryahealthandsafetyrisk.’Theseincludeoilandgaspipelines,windturbinesandrooftopinspections.‘Droneuseremovestheneedformanualinspectionstobeundertakeninthatenvironment,’saysSylvester.Thisnotonlydirectlycutsclients’costs,butalsoimprovesthequalityoftheirassetmanagementandsopositivelyimpactstheirbottomline.Sylvester解釋說：“健康和安全是一個(gè)非常重要的驅(qū)動(dòng)力”。許多環(huán)境中的資產(chǎn)檢查都存在健康和安全的風(fēng)險(xiǎn)。其中包括石油和天然氣管道，風(fēng)力渦輪機(jī)和屋頂檢查。Sylvester說，在使用無人機(jī)時(shí)無需在該環(huán)境中進(jìn)行人工檢查。這不僅可以直接降低客戶的成本，還可以提高資產(chǎn)管理的質(zhì)量，從而對(duì)其盈利產(chǎn)生積極的影響。Deloittepointsoutthatvastlyenhancedsoftwareisalsoextendingthewaysinwhichdronescanbereliedon.Newsoftwarecaninterpretdataprovidedbydronesbetter;itcan,forexample,recognisecarsandpeople,countindividualplantsinafield,andidentifymetalcorrosionofinfrastructure.Theneedforhumanparticipationintheanalysisofdrone-providedinformationisreducing.Deloitte指出，無人機(jī)的擴(kuò)展也增強(qiáng)了的軟件的發(fā)展。新軟件可以更好地為無人機(jī)提供數(shù)據(jù)。例如，它可以識(shí)別汽車和人，計(jì)算田間的植物，識(shí)別基礎(chǔ)設(shè)施的金屬。因此人類正在減少參與無人機(jī)的信息分析的時(shí)間。EYislookingathowdronescanbeusedforinventoryobservations.Forexample,droneswillbeusedatautomotiveplantstocountvehiclesandinwarehousesforstockcounting.Thiswillbedonethroughsensors,barcodesandvariableimageandobjectrecognitiontools.Thesewillbealliedtoacloud-based,asset-trackingplatformandanauditplatform,accessedbyover80,000EYauditorsglobally.‘Wehavebeentestingtheuseofdronesintheauditprocessandthefindingshavebeencompelling,’saysHermannSidhu,EYglobalassurancedigitalleader.‘Weknowthatmanyauditscanbenefitfromtheuseofthistechnology.’However,ACCA’sheadofauditandassuranceAndrewGambierwarnsthat,‘Whiledronescanhelpwithsomeaspectsofcountinginventory,theyareoflessusewithvaluationandobsolescenceconsiderations.Withcurrenttechnologies,droneshavesomeroletoplayinobtainingauditevidence.However,inrelationtothemostcomplexjudgements,dronesarestillapoorsubstituteforthehumaneye.’安永正在研究如何利用無人機(jī)進(jìn)行庫(kù)存觀察。例如，無人機(jī)將用于汽車工廠，以計(jì)算車輛和倉(cāng)庫(kù)中的庫(kù)存數(shù)量。這將通過傳感器，條形碼和可變圖像和物體識(shí)別工具完成。這些將與資產(chǎn)跟蹤平臺(tái)和審計(jì)平臺(tái)相結(jié)合，由全球80,000多名審計(jì)員訪問。全球數(shù)字負(fù)責(zé)人HermannSidhu說：“我們一直在審計(jì)過程中測(cè)試無人機(jī)的使用情況，結(jié)果令人信服。我們知道許多審計(jì)都可以從這項(xiàng)技術(shù)的使用中受益。”然而，ACCA的審計(jì)主管AndrewGambier警告說：“雖然無人機(jī)可以幫助計(jì)算庫(kù)存的某些方面，但它們很少注意評(píng)估和淘汰方面的事項(xiàng)。利用現(xiàn)有的技術(shù)，無人機(jī)在獲取審計(jì)證據(jù)方面可以發(fā)揮一定作用。然而，就最復(fù)雜的判斷而言，無人機(jī)仍然是人類的不良替代品。SafetyassessmentsDroneshavebecomecommonlyusedforsafetyriskassessmentsatconstructionsitesandtoinspecttheconditionofpipelinesinregionswhereitcanbeverydifficultorexpensivetoundertakeaphysicalcheck.Thetechnologycanalsobeextremelyusefulforassetvaluations–forexample,induediligenceexercisesandinthepreparationoflegalproceedings.APwC-supportedconstructionprojectachievedsavingsofUS$2.94minclaimssettlementlitigation,becauseofthequalityoftheevidenceprovidedbydrones.Astudybythefirmfoundthatthenumberoflife-threateningaccidentsonconstructionsitesmonitoredbydroneshasbeencutbyasmuchas91%.安全評(píng)估無人機(jī)現(xiàn)在通常用于建筑工地的安全風(fēng)險(xiǎn)評(píng)估，并檢查非常困難或昂貴地區(qū)的管道實(shí)物狀況。該技術(shù)對(duì)資產(chǎn)估值也非常有用——例如，進(jìn)行盡職的調(diào)查和準(zhǔn)備法律程序。根據(jù)無人機(jī)提供證據(jù)的質(zhì)量，普華永道參與的另一個(gè)建設(shè)項(xiàng)目，在索賠結(jié)算訴訟中節(jié)省了294萬美元。該公司的一項(xiàng)研究發(fā)現(xiàn)，無人機(jī)監(jiān)控的建筑工地上發(fā)生生命的事故的數(shù)量已減少了91％。ChinaisusingdronesextensivelyforitsBeltandRoadinitiativetoimprovethequalityofconstruction.Monitoringoftheconstructionprocessisintendedtoensureroadslastbetter.Roadmaintenanceisalsoenhancedbytheuseofdrones,whichcanprovideveryaccurateandmeasurable