{"id":"https://openalex.org/W2056167984","doi":"https://doi.org/10.1016/0167-4048(85)90007-0","title":"General controls in computer systems","display_name":"General controls in computer systems","publication_year":1985,"publication_date":"1985-03-01","ids":{"openalex":"https://openalex.org/W2056167984","doi":"https://doi.org/10.1016/0167-4048(85)90007-0","mag":"2056167984"},"language":"en","primary_location":{"id":"doi:10.1016/0167-4048(85)90007-0","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0167-4048(85)90007-0","pdf_url":null,"source":{"id":"https://openalex.org/S12529635","display_name":"Computers & Security","issn_l":"0167-4048","issn":["0167-4048","1872-6208"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computers & Security","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010592042","display_name":"Michael J. Cerullo","orcid":null},"institutions":[{"id":"https://openalex.org/I12834331","display_name":"University of Wyoming","ror":"https://ror.org/01485tq96","country_code":"US","type":"education","lineage":["https://openalex.org/I12834331"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Michael J. Cerullo","raw_affiliation_strings":["College of Commerce and Industry, Department of Accounting, University of Wyoming, Loramie, W4 82071, USA"],"affiliations":[{"raw_affiliation_string":"College of Commerce and Industry, Department of Accounting, University of Wyoming, Loramie, W4 82071, USA","institution_ids":["https://openalex.org/I12834331"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5010592042"],"corresponding_institution_ids":["https://openalex.org/I12834331"],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.21489104,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"1","first_page":"33","last_page":"45"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14373","display_name":"Securities Regulation and Market Practices","score":0.04749999940395355,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14373","display_name":"Securities Regulation and Market Practices","score":0.04749999940395355,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.04050000011920929,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.8040248155593872},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6975420713424683},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.5735748410224915},{"id":"https://openalex.org/keywords/position","display_name":"Position (finance)","score":0.4951294958591461},{"id":"https://openalex.org/keywords/auditors-report","display_name":"Auditor's report","score":0.44700881838798523},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.4055942893028259},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.2852381765842438},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.1879275143146515}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8040248155593872},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6975420713424683},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5735748410224915},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.4951294958591461},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.44700881838798523},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.4055942893028259},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2852381765842438},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1879275143146515}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0167-4048(85)90007-0","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0167-4048(85)90007-0","pdf_url":null,"source":{"id":"https://openalex.org/S12529635","display_name":"Computers & Security","issn_l":"0167-4048","issn":["0167-4048","1872-6208"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computers & Security","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.5600000023841858}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W2098230852","https://openalex.org/W2323260940","https://openalex.org/W4238111458","https://openalex.org/W6987073646"],"related_works":["https://openalex.org/W2373849942","https://openalex.org/W2404937507","https://openalex.org/W2030757640","https://openalex.org/W151161666","https://openalex.org/W2118407572","https://openalex.org/W1967231687","https://openalex.org/W1552135273","https://openalex.org/W3101499207","https://openalex.org/W3124991644","https://openalex.org/W2735899183"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}