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Mathematical formulation of the task segregation problem in internal control system design

Version 2 2024-06-18, 07:22
Version 1 2019-07-12, 15:31
journal contribution
posted on 2024-06-18, 07:22 authored by BN Srinidhi
Segregation of tasks is an important factor in the determination of internal control system reliability. In assigning tasks within an organization, the impact on internal control system reliability must be considered. This paper uses reliability modeling as the basis of a method for formulating the design problem. Formulation of the problem in this manner facilitates development of a knowledge base for auditors' judgments and the use of such knowledge in the design problem. It is demonstrated that under certain conditions the problem can be solved easily. This is useful not only in task assignment but also in manpower decisions. New concepts such as reliability degradation and a task combination matrix are introduced in developing the formulation.

History

Journal

Decision sciences

Volume

19

Pagination

1-16

Location

Chichester, Eng.

ISSN

0011-7315

eISSN

1540-5915

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

Copyright notice

1988, Wiley-Blackwell

Issue

1

Publisher

John Wiley & Sons