{"id":"W4392553293","doi":"10.1111/1911-3838.12360","title":"Reporting Control Deficiencies in Repeat Internal Audit Engagements<sup>*</sup>","year":2024,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Internal audit; Audit; Control (management); Accounting; Internal control; Business; Psychology; Management; Economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.02263068,0.0002497247,0.0004428432,0.001977379,0.001177802,0.002724796,0.0008853214,0.001071264,0.002268128],"category_scores_gemma":[0.1887564,0.0002818886,0.0004713527,0.00104884,0.00137917,0.001976636,0.002932376,0.001556651,0.0002583685],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00153306,"about_ca_system_score_gemma":0.001411163,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004510268,"about_ca_topic_score_gemma":0.004819883,"domain_scores_codex":[0.9728763,0.01380988,0.003114473,0.001096039,0.007265494,0.001837889],"domain_scores_gemma":[0.6489132,0.1629738,0.1406429,0.01573856,0.02581007,0.005921565],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002135256,0.0001496934,0.959177,0.0000699243,0.00003953625,0.0004146555,0.01644274,0.0002009644,0.0006425558,0.0003122063,0.0007293978,0.02160786],"study_design_scores_gemma":[0.00001419732,0.0007425683,0.911947,0.0002677704,0.00004530041,0.002400921,0.07688438,0.001690151,0.00166038,0.0009493346,0.003326336,0.00007167967],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997368,0.00009802602,0.0004226671,0.0004925248,0.00001053414,0.00002414616,0.00003981005,0.00001213923,0.001532092],"genre_scores_gemma":[0.9994239,0.00003902622,0.000235104,0.00005017396,0.000008097436,0.00001228846,0.00003966325,0.000002617915,0.0001892011],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02263068,"threshold_uncertainty_score":0.1196839,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01217938795363953,"score_gpt":0.2406776596342467,"score_spread":0.2284982716806072,"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."}}