Continuous process auditing (CPA): An audit rule ontology based approach to audit-as-a-service
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
The emerging growth and evolution of web based systems and services make the job of audit professionals a complicated and time-consuming one for many enterprises. In this context, continuous process auditing (CPA) systems in the form of audit-as-a-service (AaaS) emerges as an inexpensive and effective approach. A CPA system helps to satisfy process auditing needs and recommendations in the context of distributed enterprise systems while requiring fewer resources and enabling processes to be audited continuously in real-time. We present a conceptual system architecture for Continuous Process Auditing (CPA) based on domain ontologies, audit rules, knowledge learning techniques and audit report recommendation procedures. This approach provides a representation of a CPA system for a process based e-commerce platform, offering customizable audit rule based solutions for audit professionals, system administrators and senior decision makers.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.002 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.002 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it