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Autor:
Bayar Gardi
Publikováno v:
SSRN Electronic Journal.
The study is aimed at determining the effects of computerized accounting systems (CAS) on the effectiveness and efficiency of internal audit. The study was conducted at Zanko bank and initially based on a sample size of 35 employees. However, only 30
Publikováno v:
Communications in statistics: Part A: Theory and methods, 35(9), 1723-1756. Taylor and Francis Ltd.
The paper discusses the problem of a fallible auditor who assesses the values of sampled records, but may make mistakes. To detect these mistakes, a subsample of the checked elements is checked again, now by an infallible expert. We propose a model f