LA REVISORÍA FISCAL Y LA AUDITORÍA EN COLOMBIA FRENTE A LAS NUEVAS EXIGENCIAS E IMPLEMENTACIÓN DE LAS NIIF
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.
Bibliographic record
Abstract
Due to the implementation of international financial reporting standards (IFRS), a number of effects have been developed under the regulatory framework in the exercise of the functions of fiscal review and auditing, these tasks were governed by Decree 2649 and international audit standards, which had some modifications when Decree 0302 of 2015 was implemented. This process of convergence with IFRS in Co- lombia and around the world in recent years has generated various reactions between the different sectors, due to the changes that are being applied in the financial part and the indicators that show the reasonable situation of companies. Taking into account the above, it will analyze and determine what are the different effects caused by the implementation of IFRS, in the exercise of the Fiscal Review and audit in Co- lombia and implementation in Colombian companies.
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 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 | 0.002 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.002 | 0.001 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it