An OIS model for internal control evaluation

Authors:
Andrew D. Bailey, Jr.;James Gerlach;R. Preston McAfee;Andrew B. Whinston
Affiliations:
University of Minnesota;Purdue University;University of Western Ontario;Purdue University
Venue:
Proceedings of the SIGOA conference on Office information systems
Year:
1982

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Abstract

Satisfactory accountability, that is, a control structure which protects corporate assets from theft, misuse, and fraud, is an important aspect of office information system design. The OIS design goals of flexibility, efficiency, and modularity must not preclude the accountability needs of managers, stockholders, and auditors. This will require meticulous examination of the OIS to ensure that it satisfies the multi-attribute control criteria used by auditors.