Developing mathematical models for preliminary internal control evaluations of inventory systems in auditing.
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Authors
Jee, Man-Won
Subjects
audit strategy
internal control evaluation
compliance level
substantive test
system's reliability
error flow
error frequency
error magnitude
mean value model
stochastic model
renewal theory
computer simulation
internal control evaluation
compliance level
substantive test
system's reliability
error flow
error frequency
error magnitude
mean value model
stochastic model
renewal theory
computer simulation
Advisors
Burns, David C.
Richards, Russ
Date of Issue
1975-12
Date
December 1975
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
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.
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
Copyright is reserved by the copyright owner