Computer Simulation as an Auditing Tool.
Abstract
The thesis describes the application of computer simulation techniques to auditing a military payroll system. After review of the system, a simulation model was constructed to assist the auditor during the preliminary evaluation in establishing threshold limits for internal control compliance. The model describes potential errors and irregularities that could occur, their probability of occurrence, and the internal controls that should prevent or detect those errors. Given the probability of various errors and the internal control compliance rates, the model generates the expected value and standard deviation of the error in the system output data. (Modified author abstract)
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 1974
- Accession Number
- AD0782306
Entities
People
- Edmond Lamar Allen
- Willis Eugene Lowery
Organizations
- Naval Postgraduate School