A Model for Testing the Reliability of Computer Programs and EDP Management: Internal Control Implications.
回顾了软件可靠性文献中的统计技术，并提出了一个模型，将影响程序可靠性的内部控制因素联系起来，论证了强内部控制体系对实现系统可靠性的作用。
Abstract The audit of computer programs for application control adequacy and compliance is an important EDP audit function involving program testing. Based upon the software reliability literature, statistical techniques for measuring program reliability and determining the theoretical cost of making measurements are reviewed. As an extension of this work, a model is presented that interrelates various internal control factors contributing to program reliability. The model is used to demonstrate the utility of a strong system of internal controls aimed at achieving system reliability. It is argued that software reliability evaluation should be based on assessments of the effectiveness of the organization at monitoring and maintaining its own systems.