Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach.

This study examines a computational framework for segregation of duties (SoD) in the design as well as implementation of accounting systems. The framework consists of a model of workflows in accounting systems based on workflow graphs, a partial order model of roles performed by the actors in the ac...

Descripción completa

Detalles Bibliográficos
Publicado en:Abacus Vol. 56; no. 2; pp. 165 - 213
Autores principales: Kim, Rosemary, Gangolly, Jagdish, Ravi, S. S., Rosenkrantz, Daniel J.
Formato: Artículo
Publicado: Wiley-Blackwell Jun2020
Materias:
Acceso en línea:Ver este registro en EBSCOhost