The Accounting Review Vol. 50 No. 1 1975
A Mathematical Approach to the Analysis and Design of Internal Control Systems: A Brief Comment.
Abstract
Presents a commentary on Cushing's paper which suggested that the reliability model is potentially useful vehicle for the auditor in the process of evaluating internal controls. Weakness of using reliability model; Nature and concepts of maintainability; Mathematical approach to maintainability.
- DOI
- 10.2308/tar-4502265
- Volume
- 50
- Issue
- 1
- Pages
- 148-150
- Language
- en
- Sources
- openalex crossref