The Accounting Review Vol. 49 No. 1 1974
A Mathematical Approach to the Analysis and Design of Internal Control Systems.
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.
- DOI
- 10.2308/tar-4509881
- Volume
- 49
- Issue
- 1
- Pages
- 24-41
- Language
- en
- Sources
- crossref openalex