DISCUSSION OF Modeling Internal Controls and Their Evaluation.
讨论了一个描述审计师如何判断内部控制的模型，该模型整合了会计系统知识和评估系统，并关注职责分离和组织层级关系，但作者指出不同审计师和事务所的评估方式存在差异。
Abstract This article focuses on modeling internal auditing and their evaluation. It is difficult to review a paper that describes a model. All one can review is that paper; yet, what is most important is the model itself. The model described in the article is intended to be descriptive of how an auditor makes judgments about internal control. It integrates the auditor's knowledge of the accounting system with his or her evaluation system. The author's main concern about the model is that they all don't think alike. Various auditors approach the evaluation of internal control differently and auditing firms. The model, in many respects, is similar to "Controlset," an integrated internal control evaluation model developed by Delloitte Haskins in mid-1960s and used in their practice throughout the 1970s and 1980s. Like Controlset much of the focus of the authors' model is on segregation of duties. To achieve this focus, the model incorporates the hierarchical relationships within the client organization. This is an interesting but potentially over-complicating addition. The model tracks not only who performs a function, but also that person's supervisor and that supervisor's supervisor.