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Record W1849234821 · doi:10.5539/ijef.v7n11p222

The Role of the Auditor in Planning and Reduce the Risk of IT Environment in Commercial Jordanian Banks

2015· article· en· W1849234821 on OpenAlexvenueno aff
Mohammed Naser Hamdan, Atallah Ahmad Al Hosban

Bibliographic record

VenueInternational Journal of Economics and Finance · 2015
Typearticle
Languageen
FieldComputer Science
TopicUser Authentication and Security Systems
Canadian institutionsnot available
Fundersnot available
KeywordsAuditInherent risk (accounting)AccountingBusinessSample (material)Financial statementAudit riskExternal auditorActuarial scienceAuditor's reportInternal audit

Abstract

fetched live from OpenAlex

This study aimed to identify the role of the auditor’s judgment in dealing with the risks of the IT environment, so I studied the process of IT risk planning , and study how the auditor to reduce the risk of information technology. The study on designing a questionnaire covering the variables and hypotheses of the study , the questionnaire consists of 14 paragraphs, were used methods of statistics such as averages and standard deviations, and percentages and frequencies , and the study sample consisted of auditors (52) (external Auditors )for commercial banks in Jordan , most results are: Auditor determine the output of the likelihood of recurrence of the threat event (incidence of threat), and is expressed in a year ,Auditor Identify risks that cause weakness and imbalance core activities of the company, and monetary loss resulting from it , and Auditor prepare Prioritize risks according to their importance. Study recommendations are: its important to care that the members of the team in charge of identifying risks with a statement of clarification and details in favor of it, based on the knowledge that they own about those risks. And Auditor evaluate on an ongoing basis and on a periodic basis, and this determines the important information should be focused information security on them.

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.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.008
metaresearch head score (Gemma)0.020
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.011
Threshold uncertainty score0.041

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0080.020
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0030.001
Scholarly communication0.0040.002
Open science0.0010.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0030.000

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 head0.016
GPT teacher head0.230
Teacher spread0.214 · 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

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations2
Published2015
Admission routes1
Has abstractyes

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Same venueInternational Journal of Economics and FinanceSame topicUser Authentication and Security SystemsFrench-language works237,207