Access the full text.
Sign up today, get DeepDyve free for 14 days.
William Felix, Richard Grimlund (1977)
A Sampling Model for Audit Tests of Composite AccountsJournal of Accounting Research, 15
T. Farmer (1993)
Testing the Effect of Risk Attitude on Auditor Judgments Using Multiattribute Utility TheoryJournal of Accounting, Auditing & Finance, 8
Richard Grimlund (1982)
An Integration Of Internal Control-System And Account Balance EvidenceJournal of Accounting Research, 20
A. Belkaoui, C. Henin (1977)
An algorithm for maximizing the reliability of an accounting internal control systemInfor, 15
W. Stratton (1994)
RELIABILITY THEORY APPLIED TO ACCOUNTING INTERNAL CONTROL: A FIELD STUDYIie Transactions, 26
Kay Zekany, Lucas Braun, Zachary Warder (2004)
Behind Closed Doors at WorldCom: 2001Issues in Accounting Education, 19
Abdel-Aziz Mohamed, L. Leemis, A. Ravindran (1992)
Optimization techniques for system reliability: a reviewReliability Engineering & System Safety, 35
A. Ishikawa, Charles Smith (1972)
A Feedforward Control System for Organizational Planning and ControlAbacus, 8
Alfred Nanni, M. Abdolmohammadi (1999)
A Systems-Based Model and Auditors' Control Structure Judgments: Development and a Preliminary Test, 6
Mark Strauss (2006)
Behind closed doorsBulletin of the Atomic Scientists, 62
William Stratton (1981)
ACCOUNTING SYSTEMS: THE RELIABILITY APPROACH TO INTERNAL CONTROL EVALUATIONDecision Sciences, 12
Alfred Nanni (1984)
An exploration of the mediating effects of auditor experience and position in internal accounting control evaluationAccounting Organizations and Society, 9
Seongjae Yu, J. Neter (1973)
A Stochastic Model of the Internal Control SystemJournal of Accounting Research, 11
B. Srinidhi (1994)
The Influence of Segregation of Duties on Internal Control JudgmentsJournal of Accounting, Auditing & Finance, 9
W. Knechel (1985)
An Analysis of Alternative Error Assumptions in Modeling the Reliability of Accounting SystemsJournal of Accounting Research, 23
B. Srinidhi (1988)
MATHEMATICAL FORMULATION OF THE TASK SEGREGATION PROBLEM IN INTERNAL CONTROL SYSTEM DESIGNDecision Sciences, 19
The reliability of accounting internal control systems AICS is often viewed as a primary concern of auditors. Over the past three decades, several reliability models have been proposed for internal control. The main goal of these models is to provide an objective approach to evaluate the reliability of internal control systems. In addition, the models seek to assess the degree of audit reliance that can be placed on internal controls. This paper has a twofold objective 1 to present an overview of the descriptive and prescriptive reliability models developed for the design and evaluation of internal control systems, and 2 to discuss the effects of various factors on the reliability assessment. Furthermore, two methods to estimate process reliabilities are presented and several numerical examples are provided to show the detailed calculations of the reliability and economic efficiency of accounting internal control systems.
Review of Accounting and Finance – Emerald Publishing
Published: Feb 1, 2005
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.