内部控制系统评价定量分析的数学模型  

Mathematical Model for Quantitative Analysis of Internal Control Evaluation

作　　者：王立勇[1] 石柱鲜[1] 

机构地区：[1]吉林大学商学院

出　　处：《系统工程理论与实践》2005年第8期10-17,43,共9页Systems Engineering-Theory & Practice

基　　金：教育部人文社会科学博士点基金(03JB790043);教育部人文社会科学重点基地重大课题(05JJD790006)

摘　　要：运用可靠性理论和数理统计知识来构建内部控制系统评价的数学分析模型,利用该模型可计算程序的可靠度和系统可靠度,从而判断内部控制的效果.通过敏感性分析得到结构重要性和可靠度重要性,据此判断程序可靠性对系统可靠性的影响程度,为内部控制系统改进提供支持.最后,分析了在评价中如何考虑成本的问题,以及参数的估计,这有利于提高模型的完整性和准确性.The paper sets up with reliability theory and knowledge of statistics a mathematical model of internal control system evaluation, and computes importance for each process and the whole system, with which we can evaluate the effect of internal control. Also we can get structural importance and reliability importance through sensitivity analysis, with which we can estimate the influence of reliability for each process on liability for system, which supports the improvement of internal control. Finally, the paper analyzes the factor of cost in evaluation of internal control and estimation of parameters, this is propitious to improving the integrality and accuracy of the model.

关 键 词：内部控制 评价 可靠性 敏感性分析 故障率 

分 类 号：F230[经济管理—会计学]