Assessing risks due to threats to internal control in a computer-based accounting information system: a pragmatic approach based on fuzzy set theory

Authors: Andre de Korvin; Margaret F. Shipley; Khursheed Omer

Source: International Journal of Intelligent Systems in Accounting, Finance & Management, Volume 12, Number 2, April 2004 , pp. 139-152(14)

Publisher: John Wiley & Sons, Ltd.

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Abstract:

A rational risk assessment model, based on the reasoning of fuzzy set theory, is presented. The model would help managers assess risk exposure due to potential threats to internal control in a computer-based accounting information system. Such risk assessment is essential in making appropriate decisions about establishing new internal control policies and procedures that may be necessary to protect the integrity and security of the information system. Copyright © 2004 John Wiley & Sons, Ltd.

Document Type: Research article

DOI: http://dx.doi.org/10.1002/isaf.249

Affiliations: 1: University of Houston Downtown, USA

Publication date: 2004-04-01

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