Reliability in complex inventory accounting systems: a sensitivity analysis
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Authors
Kinley, Frederic Henry Michael
Carter, James O'Neill
Subjects
reliability
inventory accounting systems
computer simulation
sensitivity analysis
inventory accounting systems
computer simulation
sensitivity analysis
Advisors
Burns, D.C.
Date of Issue
1973-09
Date
September 1973
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis investigates the sensitivity of the reliability
of the data generated by a complex inventory
accounting system to changes in various internal and
external factors effecting the subject accounting system.
The subject system is represented by a computer simulation
model of the inventory accounting subsystem of a hypothetical
firm. The model, which is described in detail, was designed
by David C. Burns; and was the subject of his doctoral dissertation.
Sensitivity tests were performed on the computer
model to investigate its responsiveness to various changes
in both external and internal factors. The results of these
sensitivity tests are analyzed with respect to their impact
on the reliability of the data which makes up ending inventory
account balances generated by the model. A dual
quantitative method of measuring account balance reliability
is also proposed and evaluated. A recommendation is made
that the simulation technique be field tested for possible
later status as a generally accepted auditing procedure.
Type
Thesis
Description
Series/Report No
Department
Operations Research and Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.