MATHEMATICAL FORMULATION OF THE TASK SEGREGATION PROBLEM IN INTERNAL CONTROL SYSTEM DESIGN*
通过可靠性建模，将内部控制系统的任务分离问题转化为数学优化问题，便于审计人员判断和设计，并引入可靠性退化与任务组合矩阵等新概念。
ABSTRACT Segregation of tasks is an important factor in the determination of internal control system reliability. In assigning tasks within an organization, the impact on internal control system reliability must be considered. This paper uses reliability modeling as the basis of a method for formulating the design problem. Formulation of the problem in this manner facilitates development of a knowledge base for auditors' judgments and the use of such knowledge in the design problem. It is demonstrated that under certain conditions the problem can be solved easily. This is useful not only in task assignment but also in manpower decisions. New concepts such as reliability degradation and a task combination matrix are introduced in developing the formulation.