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Record W1504896271 · doi:10.1108/02686900810890652

Auditors general's universe revisited

2008· article· en· W1504896271 on OpenAlex

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.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.
aboutThe title or abstract carries a Canadian signal from the geographic lexicon.

Bibliographic record

VenueManagerial Auditing Journal · 2008
Typearticle
Languageen
FieldSocial Sciences
TopicPublic Policy and Administration Research
Canadian institutionsHEC Montréal
Fundersnot available
KeywordsAuditAccountingVarimax rotationBusinessLikert scaleJoint auditChief audit executivePrincipal (computer security)Internal auditPsychologyMarketingComputer science

Abstract

fetched live from OpenAlex

Purpose As practised by Auditors General in governmental organizations, the value for money (VFM) audit is ultimately destined to improve the management of public affairs. This study aims to examine to what extent Auditor General of Quebec has been achieving this objective through the VFM audits conducted in the Canadian province of Quebec from 1995 to 2002. For the purposes of this research, a model was designed that measured the impact these VFM audits may have had on the management of the organizations audited and that exposed the determinants of this impact. Design/methodology/approach A survey was sent out exclusively to auditees who are the representatives of the organizations audited: top and middle managers and department professionals (specialists in their area: health, education, etc.) having interacted with the auditors during VFM audits. A five‐category Likert‐type scale was selected for the survey. A total of 188 questionnaires were sent out and, of the questionnaires filled out by auditees, a total of 99 were considered valid, that is 53 percent response rate. Quantitative analysis was performed using SPSS software. For each of the elements measuring the impact of VFM audits on the management of organizations audited, principal components factor analysis (with VARIMAX rotation when there was more than one factor) was performed. These analyses sought to understand the correlation structure of the variables for each of the elements. Findings The changes made after the auditors' visits have not been radical and there have been no revolutions in the organizations audited, but the influence of auditors is perceptible for all ten of the elements measured. The will of those at the base of the organization and the intervention of parliamentarians turn out to have a decisive influence on the impact that auditors will or will not have on the management of organizations audited. Research limitations/implications The point of view reported is exclusively that of auditees. There can be no claim for total objectivity on their part. Moreover, it was practically impossible to corroborate their statements with other sources. Some respondents might have tended to minimize the influence that auditors might have had on them. Others could have shaped facts to their advantage. Originality/value Measurement of the impact of VFM audits on the management of government organizations, from auditees' point of view, has not been much examined by scholars. This research constitutes a major contribution to advance knowledge about the impact of VFM audits in a Canadian context.

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 imitation

Not 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.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScience and technology studies, Insufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.463
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0030.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0020.000

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.

Opus teacher head0.049
GPT teacher head0.344
Teacher spread0.296 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it