Accession Number : AD0782306

Title :   Computer Simulation as an Auditing Tool.

Descriptive Note : Master's thesis,

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CALIF

Personal Author(s) : Lowery,Willis Eugene ; Allen,Edmond Lamar

Report Date : JUN 1974

Pagination or Media Count : 70

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)

Descriptors :   *Auditing, *Computerized simulation, Military applications, Finance, Computer programming, Theses

Subject Categories : Administration and Management
      Computer Programming and Software

Distribution Statement : APPROVED FOR PUBLIC RELEASE