An Application of Complexity Theory to the Analysis of Internal Control Systems.
将计算机科学中的复杂性理论应用于内部控制分析，论证1977年《反海外腐败法》的内部控制要求可能给会计和审计行业带来理论上不可接受的分析成本。
Abstract Complexity Theory provides a means of evaluating the computing time requirements and the amount of memory space necessary to solve problems. The method has previously been employed most often in Computer Science in analyzing computing time requirements for computer programs. While internal control systems are not computer programs as such, their structure is essentially of the same nature as computer programs. We demonstrate the appropriateness of applying Complexity Theory to issues of internal control analysis. More specifically, we argue that, as written, the 1977 Foreign Corrupt Practice Act may impose theoretically unacceptable costs of analysis on the accounting and auditing professions with respect to its internal control requirements.