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Record W2260943157

Internal Audit and E-commerce Controls

2004· article· en· W2260943157 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.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

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.

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)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation 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: Empirical · Consensus signal: Empirical
Teacher disagreement score0.291
Threshold uncertainty score0.409

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.002
Open science0.0000.000
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0000.000

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 head0.007
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