{"id":"W216365027","doi":"","title":"Holistic Risk Management: An Expanded Role for Internal Auditors","year":2012,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Internal audit; Accounting; Joint audit; Business; Audit; Chief audit executive; Internal control; Walk-through test; Legislation; Control environment; Audit plan; Foreign Corrupt Practices Act; External auditor; Information technology audit; Law; Enforcement; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002440362,0.0003435632,0.0005363547,0.0004385514,0.001060326,0.0002270699,0.0004350844,0.0001529029,0.00001264627],"category_scores_gemma":[0.0008675657,0.0003074959,0.0001753853,0.0003721869,0.0001804916,0.003508975,0.0004585583,0.0005109833,0.0000197136],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005899486,"about_ca_system_score_gemma":0.000007116816,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006455653,"about_ca_topic_score_gemma":0.000004677425,"domain_scores_codex":[0.997647,0.00002270184,0.000742003,0.0002852029,0.0004272314,0.0008758124],"domain_scores_gemma":[0.9983992,0.0001187779,0.001151344,0.0001100498,0.0001689158,0.00005171553],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000394271,0.0003613885,0.6203986,0.0008432069,0.0004648332,0.000003560581,0.001591829,0.00004385216,0.00005542499,0.08771553,0.03890642,0.2492211],"study_design_scores_gemma":[0.001815554,0.0000642649,0.4489708,0.0003490776,0.0007487433,0.00001867708,0.004240837,0.0002521089,0.00004773367,0.04856452,0.4942244,0.0007032732],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9829729,0.007662691,0.00204564,0.0002580298,0.003288665,0.0004807953,0.0000106494,0.00008544941,0.003195187],"genre_scores_gemma":[0.9774173,0.003001937,0.00174575,0.0008473955,0.01675933,0.00003955292,0.000003668641,0.00004715451,0.0001378823],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4553179,"threshold_uncertainty_score":0.9999377,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03750842879231987,"score_gpt":0.2984191594196932,"score_spread":0.2609107306273734,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}