Enhancing co-operation between internal and external auditors
Bibliographic record
Abstract
This paper examines the opportunities and challenges in co-operation between internal and external auditors in the public sector and provides examples of good practices from Supreme Audit Institutions and government internal audit bodies. It identifies public auditors’ perception of benefits and risks of co-operation between internal and external auditors, supported by survey results from the OECD Auditors Alliance members. Good practices were collected by survey and desk research and included examples from Austria, Brazil, Canada, Finland, Japan, Korea, Lithuania, the United Kingdom, and the United States. Additionally, the paper suggests insight to enhance the co-operation in terms of legal framework, communication, mutual trust and feedback between internal and external auditors, and central harmonisation function for the internal control and internal audit in the government.
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 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 | 0.052 | 0.136 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.004 | 0.002 |
| Science and technology studies | 0.006 | 0.005 |
| Scholarly communication | 0.014 | 0.013 |
| Open science | 0.002 | 0.025 |
| Research integrity | 0.002 | 0.004 |
| Insufficient payload (model declined to judge) | 0.008 | 0.002 |
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".