A Chance-Constrained Mixed Integer Programming Model for Internal Control Design.
提出一个最小化系统成本、同时满足管理层对特定错误类型降低概率目标的内部控制系统设计模型，适用于系统设计者和外部审计师。
Abstract ABSTRACT: Modeling of the internal control system provides an element of structure and objectivity to the design and evaluation of the system. A model for the design of an internal control system is proposed which minimizes system cost subject to management-set error reduction probability goals for designated error types. The model chooses from a set of preventive controls with given error reduction rates in arriving at the minimum cost solution, and can accommodate multiple combinations of controls and error types, as welt as restrictions on the use of controls. The model is also useful to the external auditor for evaluation purposes, especially since the system is evaluated by error type.