An Improved Method of Documenting and Evaluating A System of Internal Accounting Controls.
报告了SEADOC系统的研发与实施，该系统用于记录内部会计控制并辅助评估，现场测试表明其比传统方法更高效。
Abstract This article reports on the research, development, and implementation of SEADOC, a system for documenting internal accounting controls and a decision aid for evaluating accounting control systems. Field test results indicate that SEADOC is more efficient than traditional approaches to documenting and evaluating accounting control systems. This article summarizes both the conceptual development and the basic and applied research which underlies SEADOC.