International Journal of Approximate Reasoning
International Journal of Electronic Commerce
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This article develops an alternative form of Dempster's rule of combination for binary variables. This alternative form does not only provide a closed form formula for efficient computation but also enables researchers to develop closed form analytical formulas for assessing risks such as information security risk, fraud risk, audit risk, independence risk, and so on involved in assurance services. We demonstrate the usefulness of the alternative form in calculating the overall information security risk and also in developing an analytical model for assessing fraud risk. © 2005 Wiley Periodicals, Inc. Int J Int Syst 20: 789–797, 2005.