{"id":"W3111718292","doi":"10.5430/ijfr.v11n6p262","title":"The Internal Control System as a Management Function and the Element of Integrated Reporting Financial Statements","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Agricultural and Financial Auditing","field":"Agricultural and Biological Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Kazan Federal University","keywords":"Internal audit; Accounting; Internal control; Control (management); Audit; Accounting management; Business; Control environment; Function (biology); Accounting information system; Public sector; Knowledge management; Computer science; Joint audit; Economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00353639,0.0001101139,0.000246566,0.00002547647,0.0003751816,0.0001415321,0.0006059649,0.00004766219,0.00002713037],"category_scores_gemma":[0.002821818,0.00003071461,0.0001582999,0.0003022531,0.0002000398,0.0001688084,0.0002068583,0.0004339041,0.000006820874],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001045908,"about_ca_system_score_gemma":0.00006620959,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003070079,"about_ca_topic_score_gemma":0.00008700544,"domain_scores_codex":[0.996937,0.0002443692,0.001222744,0.0001557751,0.001191847,0.0002482696],"domain_scores_gemma":[0.9965846,0.000479358,0.001434014,0.0000316754,0.001382501,0.00008782841],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.007601658,0.00008591032,0.00937036,0.00003459255,0.0001794785,0.0001761748,0.0004375431,0.00003123941,0.01292916,0.07167966,0.002976612,0.8944976],"study_design_scores_gemma":[0.005118169,0.002359447,0.8471364,0.0007545644,0.00008749845,0.0001665706,0.004308173,0.0008809299,0.001736611,0.007268326,0.129909,0.0002742952],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.986168,0.0003233577,0.0005540143,0.01135809,0.0005416799,0.0003500918,0.00002605658,0.000008277223,0.0006704391],"genre_scores_gemma":[0.9983923,0.0002087452,0.00002883857,0.0002672388,0.0009756925,0.0000153054,0.000004691141,0.000001002261,0.000106186],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8942233,"threshold_uncertainty_score":0.3378184,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04753910307440297,"score_gpt":0.3289718033915105,"score_spread":0.2814327003171075,"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."}}