{"id":"W4235814463","doi":"10.2139/ssrn.1532024","title":"What Do Auditor's Reports on Internal Control Tell Us About IT Control Weaknesses in Financial Reporting Systems?","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Guelph; University of Waterloo","funders":"","keywords":"Accounting; Business; Internal control; Audit; Control (management); Management; Economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03108491,0.0002659046,0.0005973684,0.005882767,0.0007779236,0.007016747,0.0009088719,0.002250563,0.001766008],"category_scores_gemma":[0.2682166,0.0005169124,0.0004782544,0.005892057,0.002438827,0.01187567,0.00116695,0.002514436,0.0005554089],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001786275,"about_ca_system_score_gemma":0.001887665,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007677156,"about_ca_topic_score_gemma":0.008618465,"domain_scores_codex":[0.9844114,0.006176171,0.002938731,0.0006050149,0.004957669,0.0009109344],"domain_scores_gemma":[0.5296575,0.2267529,0.1665885,0.0146892,0.05873418,0.00357764],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003278485,0.0001085471,0.913518,0.0003914336,0.0004290132,0.0001197363,0.005642425,0.0005001001,0.0002288649,0.005257401,0.01148757,0.06198906],"study_design_scores_gemma":[0.00005136552,0.0002983458,0.9473985,0.0008992695,0.000443574,0.000377352,0.0170484,0.001585265,0.001484023,0.01119065,0.01911628,0.0001069772],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8988603,0.00894891,0.003431494,0.05610586,0.0008053562,0.00004616388,0.002787456,0.00008295674,0.02893154],"genre_scores_gemma":[0.9935574,0.001845153,0.0005836559,0.002237757,0.0005884912,0.00001616972,0.0005444065,0.00002369808,0.0006032183],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03108491,"threshold_uncertainty_score":0.1643947,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004043317516456606,"score_gpt":0.2133968057390659,"score_spread":0.2093534882226093,"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."}}