Model-based information processing for internal control evaluation.
Item
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Title
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Model-based information processing for internal control evaluation.
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Identifier
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AAI9510746
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identifier
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9510746
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Creator
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Zhou, Ying.
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Contributor
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Adviser: Thomas Verghese
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Date
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1994
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Language
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English
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Publisher
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City University of New York.
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Subject
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Business Administration, Accounting | Computer Science
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Abstract
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This research is motivated by the possibility of integrating descriptive and decision models of internal control evaluation. The purpose of this study is to explore the feasibility of using activity and event models for translating descriptive information to decision information.;Descriptive models provide a view of the transaction processing system that is close to the physical system. Decision models can use such information as inputs to the model. Current technology does not support the use of descriptive information in the decision stages of an audit; the description is used only to document understanding and not for analysis. The integration of descriptive and decision models requires a mechanism that can translate the objects and relations between the two types of models. The contribution of this study is to provide a computational theory for such model translation.;The computational theory for model translation is implemented by constructing a knowledge-base of extracting and structuring rules in propositional logic. Two analytical models based on activities and events, the reliability network model and the DEAS model, are chosen as target decision models. The information necessary for the target models is extracted from a source model based on diagrammatic descriptions of transaction processing systems. A set of algorithms is developed for extracting and structuring decision information.;The model translation theory and the algorithms are tested with an internal control evaluation problem. Results are consistent with the suggested solutions. To test the robustness of the translation mechanism, the source descriptive model has been altered to conduct a sensitivity analysis. Results from the sensitivity analysis show that the default rules work well when inconsistencies and incompleteness exist in the descriptive model.;General results of the study show that the integration of descriptive and decision models is computationally feasible and can be accomplished through knowledge-based methods. This study also demonstrates the usefulness of activity and event models in soliciting and organizing knowledge to be used in internal control analysis.
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Type
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dissertation
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Source
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PQT Legacy CUNY.xlsx
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degree
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Ph.D.
