Recently, many financial scandals and frauds have been published in mass media. It has resulted ruining the public trust internal auditor profession as third line of defense since perceived detection prevention auditors’ responsibility (DeZoort & Harrison, 2018). The fraud risk judgment performance questioned. There are scales to measure judgment; however, they mostly related financial-stat...

It is argued that every measurement is made in a certain scale. The scale in which present measuments are made is called present scale which gives present knowledge. Quantities at the limits to present measurement may be observables in other scales. Cantor’s series of infinites is used to describe scales of measurement. Continuum Hypothesis and Schroedinger