{"id":"W4405366761","doi":"10.2139/ssrn.4979645","title":"THE PERSPECTIVE OF INTERNAL AUDIT POLICIES","year":2024,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Institute for Biological Sciences","funders":"","keywords":"Perspective (graphical); Internal audit; Business; Audit; Accounting; Computer science","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":[0.004766024,0.0005203491,0.0004829763,0.001926487,0.002744758,0.01074762,0.001071388,0.007925192,0.007444214],"category_scores_gemma":[0.01274732,0.0004216084,0.0005543079,0.00197871,0.01320025,0.00795169,0.001835027,0.008522787,0.0007283727],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006472901,"about_ca_system_score_gemma":0.004776117,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006690588,"about_ca_topic_score_gemma":0.005224884,"domain_scores_codex":[0.9947202,0.003173461,0.0001083007,0.0004153451,0.0008737485,0.00070903],"domain_scores_gemma":[0.9896264,0.005580018,0.001303923,0.0009602632,0.0017533,0.0007760264],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000007115504,0.000006220415,0.0000928865,0.000009182558,0.000002385797,0.00002096465,0.0001622349,0.0002245868,0.00001887899,0.9963892,0.001659789,0.001406603],"study_design_scores_gemma":[0.00001678691,0.00001611686,0.0005181839,0.000122599,0.00001018506,0.00005606405,0.000638305,0.0008270339,0.0001056362,0.9504631,0.04721601,0.0000100102],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.01914661,0.0118693,0.01592428,0.1827041,0.001249248,0.00002042053,0.00014895,0.00003822662,0.7688988],"genre_scores_gemma":[0.9392945,0.008053295,0.002217979,0.01278635,0.0040873,0.00004749429,0.00004912362,0.0000484368,0.03341559],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01074762,"threshold_uncertainty_score":0.04696441,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00450729565624407,"score_gpt":0.2207519734292741,"score_spread":0.21624467777303,"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."}}