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

Barry E. Cushing

The Accounting Review 1974

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.

DOI
10.2308/tar-4509881
Volume
49 (1)
Pages
24-41
Language
en
Export
BibTeX
Sources
crossref openalex