A Mathematical Approach to the Analysis and Design of Internal Control Systems.

Barry E. Cushing

37 citations0/0 files storedThe Accounting Review

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Abstract Presents information on a study which described how mathematical models may be useful to controllers and auditors in designing and evaluating internal control systems. Internal control procedures; Application of the model in auditing; Problems in the implementation of the models; Conclusions.

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2010The Impact of Internal Controls and Penalties on Fraud 1987Implications of data quality for spreadsheet analysis 1981ACCOUNTING SYSTEMS: THE RELIABILITY APPROACH TO INTERNAL CONTROL EVALUATION 2008An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment 2015Audit research in the wake of SOX 2010Aiding the Audit: Using the IT Audit as a Springboard for Continuous Controls Monitoring

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