DISCUSSION OF Modeling Internal Controls and Their Evaluation.
提出了一个用于结构表示和评价内部控制系统的模型，帮助审计师理解财务报告中的控制结构，但模型未解决控制风险评估问题。
Abstract This article presents a model for structural representation and evaluation of internal control systems. The authors contribute to the understanding of internal control structure by presenting a model of the three components of control structure as specified by financial statement. Given the complexity of financial statement and its imprecise language and confusing discussions, efforts to develop decision aids to assist auditors and desirable. However, most problems in understanding the statement relate not to the documentation and evaluation of internal controls, which Global knowledge Partnership (GKP) modeled, but to the assessment of control risk, which GKP do not address. The model presented by GKP is a replication and extension of the model in The Internal Control Model (TICOM). GKP does not go as far as TICOM, in terms of having a facility to check for completeness and consistency. Although the authors acknowledge this limitation, they nevertheless make the statement that, the formalism model uses to represent control systems and lines authority allows for computerized testing for completeness and consistency.