A Methodology for the Simulation of Internal Control Systems.
NAVAL POSTGRADUATE SCHOOL MONTEREY CALIF
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The thesis illustrates a methodology for the simulation of internal control systems. The methodology is applied to an inventory accounting system, which was the subject of the doctoral dissertation of David C. Burns, to provide a quantitative measure of the adequacy of internal control. The methodology consists of conceptualizing errors in a general manner and describing these errors in routines. A computer program is then constructed which calls these routines to simulate the error processes of the internal control system being modeled. The thesis includes a discussion of the suitability and practicability of SIMSCRIPT II.5 to the simulation of internal control systems and also discusses some issues which must be resolved before it will be possible to develop basic requirements for a simulation language specially designed for the simulation of internal control systems. Author
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