Bibliographic record
Abstract
The integration of applications and enterprisewide information systems is a key trend for the future and will surely have an impact on the entire set of knowledge, skills, methods, algorithms, and strategies of internal auditors. The goal of this article is to reach out to internal and IT auditors and provide practical suggestions and a model audit program for performing audits of electronic funds transfers. A discussion of relevant internal controls and their impact on potential losses is also included. The model audit program provided allows internal auditors to audit online transfers of funds between entities and between individuals and entities. An IT audit can be performed for small-sized systems by auditing the end products, assuming that the internal controls are well placed. In large and complex systems, auditors may need to collect further evidence of the quality of the internal control systems in order to vouch for the data integrity, system efficiency and effectiveness, and asset safeguarding objectives of IT audit.
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 distilled prediction
Teacher imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.002 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.002 |
| Insufficient payload (model declined to judge) | 0.000 | 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 teacher head, 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".