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An auditor's best friend? Standing committees on public accounts

2004· article· en· W2072597072 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.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueCanadian Public Administration · 2004
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicRegulation and Compliance Studies
Canadian institutionsnot available
Fundersnot available
KeywordsAuditAccountingBusinessAuditor's report

Abstract

fetched live from OpenAlex

Abstract: This article looks at public accounts committees (PACS) in Canadian legislatures and their relationship with legislative auditors. In most jurisdictions, there is a close relationship between the two, as PACS base their agenda on auditors' reports and interact significantly with auditors. The chief role of the committees is to provide a unique and important public forum for the further exploration of issues identified by auditors. Their effectiveness is thus not necessarily in their written reports as much as it is in their hearings and examinations of witnesses. While some committees are clearly stronger than others, for a variety of reasons, they are all potentially powerful. It is up to legislatures, governments, legislative auditors, and committees themselves to make use of PACS unique capabilities Sommaire: Le présent article se penche sur les comités des comptes publics (CCP) dans les législatures canadiennes et leurs relations avec les vérificateurs législatifs. Dans la plupart des juridictions des provinces et territoires, il existe une relation étroite entre les deux, étant donné que les CCP fondent leur agenda sur les rapports des vérificateurs et sont en dialogue constant avec ces derniers. Le rôle principal de ces comités consiste à foumir un forum public, unique et important, dans le but d'étudier plus à fond les questions identifiées par les vérificateurs. Leur efficacité ne découle donc pas néessairement des rapports écrits, mais plutôt de leurs audiences et de l'interrogatoire des témoins. Alors que certains comités sont clairement plus forts que d'autres pour toutes sortes de raisons, ils ont tous le potentiel d'être puissants. C'est aux législatures, gouvemements, vérificateurs législatifs et aux comités eux‐mêmes qu'il revient de faire usage des capacités uniques des CCP.

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)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.965
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0010.000
Scholarly communication0.0020.003
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.001

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 head0.049
GPT teacher head0.268
Teacher spread0.218 · 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