ALEXANDRIA, Va., June 16 -- United States Patent no. 12,309,045, issued on May 20, was assigned to American Institute of Certified Public Accountants (Durham, N.C.).

"Data-driven, risk and activity-based dynamic audit application and method" was invented by Harold Irving Zeidman (Fountain Hills, Ariz.), Tammy Lynn Suber Mooney (Lakeside, Texas), Karl Joseph Busch (Concord Township, Ohio), Amy Renee Pawlicki (Morristown, N.J.), James Matthew Young Jr. (Ballwin, Mo.), Karen Chrosniak Larsen (Coudersport, Pa.), Christopher Travis Webb (Denver), Jennifer Jean Wood (Rochester, N.Y.), George Herrmann (Stamford, Conn.), Jessica Elizabeth Estrella (Ocean, N.J.) and Steven Edward Morrison (Hollywood, Fla.).

According to the abstract* released by t...