Computer simulation as an auditing tool
Lowery, Willis Eugene
Allen, Edmond Lamar
Burns, Daniel C.
Jamison, Russell E.
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This thesis describes the application of computer simulation techniques to auditing a military payroll system. After review of the system, a simulation model was constructed to assist the auditor during the preliminary evaluation in establishing threshold limits for internal control compliance. The model describes potential errors and irregularities that could occur, their probability of occurrence, and the internal controls that should prevent or detect those errors. Given the probability of various errors and the internal control compliance rates, the model generates the expected value and standard deviation of the error in the system output data. This output data serves as an objective basis for judging the adequacy of the system.
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