ACCOUNTING SYSTEMS: THE RELIABILITY APPROACH TO INTERNAL CONTROL EVALUATION
研究提出用可靠性模型评估会计内部控制系统的可行性，通过模拟原材料采购系统，比较敏感性分析与可靠性模型的结果，为管理者和审计师提供客观评估方法。
Recent developments have increased the value to management of objective methodologies for the evaluation of accounting internal control systems (AICS). The Foreign Corrupt Practices Act requires management to assure the accuracy of these systems. The process of evaluation of AICS by both management and external auditors is judgmental in nature. The few attempts at modeling AICS have not been implemented by firms due to the lack of realism, difficulty of modeling behavioral systems, lack of cost effectiveness, and lack of understanding by practitioners. For these reasons, the role of the decision scientist has been limited. The research reported here attempts to demonstrate feasibility of a reliability model. A typical accounting system for raw material purchases is modeled via a simulation routine. The effects of internal control weaknesses on ending dollar balances is determined by performing sensitivity analysis. After summarizing these effects, the reliability model is formulated for the same control system, and the analysis is repeated and the results compared with those obtained in a simulation model.