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

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  • Andre de Korvin
  • Margaret F. Shipley
  • Khursheed Omer

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.

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  • Andre de Korvin & Margaret F. Shipley & Khursheed Omer, 2004. "Assessing risks due to threats to internal control in a computer‐based accounting information system: a pragmatic approach based on fuzzy set theory," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 12(2), pages 139-152, April.
    • Handle: RePEc:wly:isacfm:v:12:y:2004:i:2:p:139-152
    DOI: 10.1002/isaf.249
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    References listed on IDEAS

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    Cited by:

    1. Amelia A. Baldwin & Carol E. Brown & Brad S. Trinkle, 2006. "Opportunities for artificial intelligence development in the accounting domain: the case for auditing," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 14(3), pages 77-86, July.

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