(This via @JessieSunPsych, one of my main sources for science reform news)
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Important accounting statements are audited, which is a ton of work and costs a fortune, even when you only check a sample back to supporting docs. But mainly we use strong controls and reconciliations. Both require lots of employees.
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If you're not familiar with James Heather's and Nick Brown's work it might be of interest -- see GRIM and SPRITE https://hackernoon.com/introducing-sprite-and-the-case-of-the-carthorse-child-58683c2bfeb … https://medium.com/@jamesheathers/the-grim-test-a-method-for-evaluating-published-research-9a4e5f05e870 …
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*Heathers's
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