Developing mathematical models for preliminary internal control evaluations of inventory systems in auditing.

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Author
Jee, Man-Won
Date
1975-12Advisor
Burns, David C.
Richards, Russ
Metadata
Show full item recordAbstract
In an article entitled "Internal Control Evaluation: How The
Computer Can Help" David C. Burns and James K. Loebbecke presented a
computer simulation audit approach for evaluating internal control.
In their article Burns and Loebbecke applied their simulation approach
to evaluate an illustrative manufacturing inventory internal control
system. This thesis presents two alternative mathematical approaches
for solving the Burns/Loebbecke inventory problem: The two mathematical
approaches presented are compared and the unique conditions necessary
for the application of each approach are discussed.
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