Keywords

computer assisted, internal controls, evaluating system, new systems

Abstract

This paper presents a precedent oriented computer assisted method of designing, analyzing and evaluating systems of internal controls. The ..!..nternal Control _!iodel, TICOM III, is fundamentally a design and analysis tool useful in the context of Automated Office Information Systems (AOIS's). Traditional analysis and evaluation tools, such as flowcharting, written narratives and questionnaires, are inefficient, if not insufficient, to support the design and control analysis of these new systems. The advantages of TICOM III over traditional methods such as narrative description, questionnaires and flowcharts are: (1) the evaluation can be more rigorous and exhaustive because of the speed, accuracy and memory capacity of computers; (2) the documentation of the system can be more thorough because of automated completeness and consistency tests; and, (3) the modeler may probe and test controls by using a query processing system that is capable of assisting the user in analyzing state achievability from a precondition viewpoint. The model has been implemented at the University of Minnesota.

Document Type

Peer-Reviewed Article

Publication Date

1982-11

Language

English

College

Marriott School of Management

Department

Accountancy

University Standing at Time of Publication

Associate Professor

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