{"id":"W4417041010","doi":"10.18523/2519-4739.2025.10.1.92-99","title":"Development of a conceptual methodology for periodic audit of accounting information","year":2025,"lang":"","type":"article","venue":"Scientific Papers NaUKMA Economics","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Control (management); Reliability (semiconductor); Information technology audit; Information technology; Accounting information system; Conceptual framework; Audit risk","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03437937,0.001342915,0.0008927993,0.008116744,0.003023074,0.01206604,0.005231529,0.003166423,0.008003763],"category_scores_gemma":[0.03551276,0.001046251,0.002364988,0.00586065,0.01180993,0.01651658,0.005479646,0.004784254,0.001665924],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006601122,"about_ca_system_score_gemma":0.01520543,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003859679,"about_ca_topic_score_gemma":0.002556535,"domain_scores_codex":[0.9740599,0.01519959,0.002364218,0.002397403,0.005291186,0.0006876612],"domain_scores_gemma":[0.9679407,0.01487679,0.002867627,0.005645883,0.007859671,0.0008093198],"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":[0.00000491921,0.00002658156,0.0003360295,0.0001325348,0.000009036489,0.00006008957,0.001555717,0.001793992,0.0001765009,0.9757391,0.001219352,0.01894604],"study_design_scores_gemma":[0.00002970748,0.0001140341,0.001120708,0.001244652,0.00003662037,0.0004989124,0.004969676,0.04906828,0.001366097,0.7722133,0.1692599,0.00007803774],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"methods","genre_scores_codex":[0.001764926,0.0003225888,0.9799945,0.001660161,0.0001924376,0.0007262548,0.0001070417,0.0002260071,0.01500617],"genre_scores_gemma":[0.05220897,0.0003427038,0.9427378,0.0002550229,0.0001055506,0.001468034,0.0002153215,0.00005870474,0.002607885],"genre_candidate":"methods","genre_consensus":"methods","teacher_disagreement_score":0.03437937,"threshold_uncertainty_score":0.1818177,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04232982196071294,"score_gpt":0.2627734356210889,"score_spread":0.220443613660376,"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."}}