MétaCan
Menu
Back to cohort
Record W2260943157

Internal Audit and E-commerce Controls

2004· article· en· W2260943157 on OpenAlexaff
Pathak, Cff, Jag

Bibliographic record

VenueSSRN Electronic Journal · 2004
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicSecurities Regulation and Market Practices
Canadian institutionsUniversity of Windsor
Fundersnot available
KeywordsCOBITBusinessInternal auditInternal controlCommissionAccountingControl (management)AuditProcess managementInformation technology auditOrder (exchange)Information systemControl environmentKnowledge managementManagementComputer scienceEngineeringJoint auditCorporate governanceFinanceEconomics
DOInot available

Abstract

fetched live from OpenAlex

The roles of information systems (IS) and internal auditors in the success of e-commerce ventures are identified. IS/internal auditors should be involved in e-commerce systems development from inception onwards, in order to ensure the incorporation of effective controls. One internal control framework that may help with regard to e-commerce systems is from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The Control Objectives for Information and Related Technology (COBIT) framework addresses the need for management and control of IT. The Systems Assurance and Control (SAC) model focuses on how the risks resulting from rapid technology and e-business model changes can be managed both in discussion and implementation.

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)0.014
metaresearch head score (Gemma)0.041
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.014
Threshold uncertainty score0.072

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0140.041
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.003
Science and technology studies0.0020.007
Scholarly communication0.0140.003
Open science0.0010.003
Research integrity0.0030.003
Insufficient payload (model declined to judge)0.0090.001

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 head0.007
GPT teacher head0.226
Teacher spread0.219 · 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 designNot applicable
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

Citations19
Published2004
Admission routes1
Has abstractyes

Explore more

Same venueSSRN Electronic JournalSame topicSecurities Regulation and Market PracticesFrench-language works237,207