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MATHEMATICAL FORMULATION OF THE TASK SEGREGATION PROBLEM IN INTERNAL CONTROL SYSTEM DESIGN *
Author(s) -
Srinidhi Bin N.
Publication year - 1988
Publication title -
decision sciences
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.238
H-Index - 108
eISSN - 1540-5915
pISSN - 0011-7315
DOI - 10.1111/j.1540-5915.1988.tb00250.x
Subject(s) - computer science , reliability (semiconductor) , task (project management) , control (management) , reliability engineering , basis (linear algebra) , mathematical optimization , artificial intelligence , mathematics , systems engineering , engineering , power (physics) , physics , geometry , quantum mechanics
Segregation of tasks is an important factor in the determination of internal control system reliability. In assigning tasks within an organization, the impact on internal control system reliability must be considered. This paper uses reliability modeling as the basis of a method for formulating the design problem. Formulation of the problem in this manner facilitates development of a knowledge base for auditors' judgments and the use of such knowledge in the design problem. It is demonstrated that under certain conditions the problem can be solved easily. This is useful not only in task assignment but also in manpower decisions. New concepts such as reliability degradation and a task combination matrix are introduced in developing the formulation.