Factors of Affecting Internal Control Benefits under ERP System An Empirical Study in Taiwan
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
Implementation of an ERP system has become an inevitable trend in modern enterprises. The smoothperformance of daily operations and successful reduction of operational risks for an enterprise depend on theimplementation of a sound internal control mechanism. Referencing literature and recruiting internal auditors ofTaiwan Stock Exchange (TWSE)/Gre Tai Securities Market (GTSM)-listed companies and emerging stockcompanies, this study investigates the factors that influence the internal control benefits (based on COSO) of anenterprise in an ERP system environment. The results indicate that (1) critical factors that influence the internalcontrol benefits of an enterprise include various ERP quality variables, such as system and information quality,service quality, and internal control quality. Good communication quality can enhance the internal controlbenefits. (2) The extent of implementation and the internal control benefits of an enterprise are positivelycorrelated. The implementation of internal controls with an ERP equipped with an internal control mechanismimproves the internal control benefits of an enterprise.
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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 | 0.003 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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.
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