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Record W2121013594 · doi:10.4000/vertigo.13970

Permanence de l’auditeur et indépendance de l’audit ISO 14 001 : une étude exploratoire

2013· article· fr· W2121013594 on OpenAlexaffvenueabout
Kouakou Dogui, Olivier Boiral

Bibliographic record

VenueVertigO · 2013
Typearticle
Languagefr
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsUniversité Laval
Fundersnot available
KeywordsHumanitiesPolitical sciencePhilosophy

Abstract

fetched live from OpenAlex

L’étude analyse l’influence du maintien des auditeurs chez un même client sur l’indépendance et la qualité des audits ISO 14001. Basée sur une approche qualitative, elle est réalisée auprès de 36 professionnels impliqués dans les processus d’ISO 14001 au Canada. Les résultats indiquent une absence de règles formelles sur la rotation des auditeurs, qui laisse prédominer la volonté du client audité. En outre, l’apprentissage et la connaissance du système du client induisent diverses motivations et restent au centre de deux influences opposées concernant la permanence de l’auditeur. D’une part, il est jugé indispensable à l’indépendance de l’auditeur, à l’efficacité de l’audit et à l’amélioration continue du SGE. D’autre part, des risques de familiarité avec le client et le SGE subsistent et nuisent à la rigueur, l’objectivité et à l’esprit critique de l’auditeur. Enfin, l’étude propose plusieurs avenues de solution, dont la rotation des auditeurs après six ans chez un client.

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)0.030
metaresearch head score (Gemma)0.053
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 score0.220
Threshold uncertainty score0.438

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0300.053
Meta-epidemiology (narrow)0.0000.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0030.006
Science and technology studies0.0030.004
Scholarly communication0.0070.003
Open science0.0010.002
Research integrity0.0010.002
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 head0.011
GPT teacher head0.217
Teacher spread0.206 · 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
Published2013
Admission routes3
Has abstractyes

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