Auditees' Perception on Accountability Index: A Study in a Malaysian Public University LA PERCEPTION DES AUDITEURS DE L'INDICE DE LA RESPONSABILISATION: UNE ÉTUDE DANS UNE UNIVERSITÉ PUBLIQUE MALAISIENNE
Bibliographic record
Abstract
Studies have shown that success implementation of a system could affect users’ perception towards the system and in turn influence their acceptance or reluctance towards the system. This study examines auditees’ perception toward Accountability Index, an audit rating system. This study also examines whether auditees’ demographic profile influences their perception on the audit rating system. A questionnaire survey was adopted on 116 top and middle management staff in a Malaysian public university. The results show that auditees were receptive towards the idea of the Internal Audit Department to implement Accountability Index. The results also show that three demographic profile, namely, position, service years in the current department and the university contributed towards the variation in auditees’ perception on Accountability Index. The findings in this study provide further understanding on the importance of an audit rating system for organisational success. Keywords: Accountability Index; Internal Audit Department; Auditees; Perception; MalaysiaResume: Des etudes ont montre que la mise en œuvre reussie d'un systeme pouvait affecter la perception des utilisateurs envers le systeme et influence, a son tour, leur acceptation ou reticence envers ce systeme. Cette etude examine la perception des auditeurs de l'indice de la responsabilisation, un systeme de notation de l'audit. Elle examine egalement si le profile demographique des auditeurs influe sur leur perception du systeme de notation de l'audit. Une enquete par questionnaire a ete appliquee sur 116 personnel de direction de haut niveau et de niveau moyen dans une universite publique malaisienne. Les resultats montrent que les auditeurs etaient receptifs a l'idee d'un departement de l'Audit Interne pour mettre en oeuvre l'indice de responsabilisation. Les resultats montrent egalement que trois profil demographiques, a savoir la position, les annees de service l'actuel departement et l'universite ont contribue a la variation dans la perception des auditeurs de l'indice de la responsabilisation. Les conclusions de cette etude permettent de comprendre davantage l'importance d'un systeme de notation de l'audit pour la reussite organisationnelle. Mots-cles: indice de responsabilisation; departement de l'audit interne; auditeurs; perception; Malaisie
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 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 itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
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".