Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
An Application of Complexity Theory to the Analysis of Internal Control Systems. |
| Συγγραφείς: |
Bailey Jr., Andrew D., McAfee, R. Preston, Whinston, Andrew B. |
| Πηγή: |
Auditing: A Journal of Practice & Theory; Summer81, Vol. 1 Issue 1, p38, 15p |
| Θεματικοί όροι: |
Computational complexity, Corrupt practices in accounting, Computer systems, Computer software, Computer science, Auditing, Accounting, Command & control systems, Internal auditing |
| Περίληψη: |
Complexity Theory provides a means of evaluating the computing time requirements and the amount of memory space necessary to solve problems. The method has previously been employed most often in Computer Science in analyzing computing time requirements for computer programs. While internal control systems are not computer programs as such, their structure is essentially of the same nature as computer programs. We demonstrate the appropriateness of applying Complexity Theory to issues of internal control analysis. More specifically, we argue that, as written, the 1977 Foreign Corrupt Practice Act may impose theoretically unacceptable costs of analysis on the accounting and auditing professions with respect to its internal control requirements. [ABSTRACT FROM AUTHOR] |
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| Βάση Δεδομένων: |
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