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An Application of Complexity Theory to the Analysis of Internal Control Systems.

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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]
Copyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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  Data: An Application of Complexity Theory to the Analysis of Internal Control Systems.
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  Data: Auditing: A Journal of Practice & Theory; Summer81, Vol. 1 Issue 1, p38, 15p
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  Data: <searchLink fieldCode="DE" term="%22Computational+complexity%22">Computational complexity</searchLink><br /><searchLink fieldCode="DE" term="%22Corrupt+practices+in+accounting%22">Corrupt practices in accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+systems%22">Computer systems</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+software%22">Computer software</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+science%22">Computer science</searchLink><br /><searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br /><searchLink fieldCode="DE" term="%22Accounting%22">Accounting</searchLink><br /><searchLink fieldCode="DE" term="%22Command+%26+control+systems%22">Command & control systems</searchLink><br /><searchLink fieldCode="DE" term="%22Internal+auditing%22">Internal auditing</searchLink>
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  Data: 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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  Data: <i>Copyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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      – Code: eng
        Text: English
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        PageCount: 15
        StartPage: 38
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      – SubjectFull: Computational complexity
        Type: general
      – SubjectFull: Corrupt practices in accounting
        Type: general
      – SubjectFull: Computer systems
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      – SubjectFull: Computer science
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      – SubjectFull: Auditing
        Type: general
      – SubjectFull: Accounting
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      – SubjectFull: Command & control systems
        Type: general
      – SubjectFull: Internal auditing
        Type: general
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      – TitleFull: An Application of Complexity Theory to the Analysis of Internal Control Systems.
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              Text: Summer81
              Type: published
              Y: 1981
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