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Record W2058740832 · doi:10.1108/02686900410530556

A conceptual risk framework for internal auditing in e‐commerce

2004· article· en· W2058740832 on OpenAlexaffabout
Jagdish Pathak

Bibliographic record

VenueManagerial Auditing Journal · 2004
Typearticle
Languageen
FieldComputer Science
TopicInformation and Cyber Security
Canadian institutionsUniversity of Windsor
Fundersnot available
KeywordsAccountingBusinessAuditInternal auditCertificationAudit riskBusiness risksRisk analysis (engineering)ManagementEconomics

Abstract

fetched live from OpenAlex

Auditors provide high assurance to executives amidst information and database risk. A framework is provided for auditors within cyber entities. The categories of e‐commerce, business‐to‐business, business‐to‐customers and mobile commerce use different core technologies. The common factor remains unchanged from the auditors' perception, i.e. risk and its potential to harm the integrity and accuracy of the data and decisions based thereon. E‐commerce requires audit to identify risks and show their impact on the information system. The American Institute of CPAs and Canadian Institute of Chartered Accountants jointly offer seals of assurance at Web and system levels. The limitations of these certifications are important for an auditor since they are set by these accounting bodies. The role and functions of an auditor are beyond those of the assurance approval auditors. Organizational decision‐making processes depend on segments of information bases, whereas these assurance providers audit a limited amount related to their interest.

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)0.013
metaresearch head score (Gemma)0.015
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Methods · Consensus signal: Methods
Teacher disagreement score0.015
Threshold uncertainty score0.066

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0130.015
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.002
Bibliometrics0.0060.004
Science and technology studies0.0040.017
Scholarly communication0.0150.015
Open science0.0040.005
Research integrity0.0060.005
Insufficient payload (model declined to judge)0.0050.001

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.

Opus teacher head0.015
GPT teacher head0.260
Teacher spread0.244 · 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 designTheoretical or conceptual
Domainnot available
GenreMethods

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

Citations18
Published2004
Admission routes2
Has abstractyes

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