E‐commerce impact on Canadian public sector audit practice
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
Purpose This paper reports on the research conducted into the adaptations Canadian public sector auditors have made to the emergence of e‐commerce and e‐business in the delivery of public services. Design/methodology/approach A comprehensive review of the literature was completed as a foundation for creating a semi‐structure interview questionnaire used in a series of interviews with audit executives from 20 audit organizations in Canada's public sectors. Findings The study found a distinct disconnect between what is reported in the literature and what has actually happened in practice. Practicing auditors do have a significant interest in the impact of e‐business on the audit profession specifically and on their client organizations generally. But there is significant disagreement about whether e‐business constitutes just another set of technologically mediated changes, not much different from the many others of the past 30 years, or whether e‐business is truly disruptive in nature. The consequence of this disagreement is difference in audit practice among constituencies and highly variable dependency on external expertise in favour of developing internal capacity. Research limitations/implications The research is limited to internal auditors of public sector organizations in Canada. Practical implications A key area for future research is the impact on e‐business on horizontality of management practice in the public sector and the need for more holistic audit interventions. Originality/value The paper identifies key differences between what is said in the literature and what is done on the ground. It identifies key lessons from audit experience related to evolving e‐government, including the management of new risks. The research is valuable to both researchers and practicing public sector audit executives alike.
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 | 0.004 | 0.002 |
| 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 | 0.001 | 0.002 |
| Open science | 0.002 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.008 | 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