A Note on Internal Control Systems with Control Components in Series.
The Accounting Review
1985
ABSTRACT: This paper presents a reliability model of a control system with control components in series. The results show that output reliability may increase or decrease as new control components are added to the series, depending on the characteristic reliability parameters of the control components. The results are compared with Bodnar's [1975] results that led him to the paradoxical conclusion that fewer control components are better than more in a serial system. It is observed that no such paradox exists when the controls are modeled properly.
- DOI
- 10.2308/tar-4506762
- Volume
- 60 (3)
- Pages
- 504-507
- Language
- en
- Export
- BibTeX
- Sources
- crossref openalex