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...
| Published in: | Abacus Vol. 56; no. 2; pp. 165 - 213 |
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| Main Authors: | , , , |
| Format: | Article |
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Wiley-Blackwell
Jun2020
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| Subjects: | |
| Online Access: | View this record in EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=144313532&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 144313532 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Jun2020 vid: 56 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 144313532 10.1111/abac.12190 ppf: 165 ppct: 48 formats: fmt: – @attributes: type: T – @attributes: type: C – @attributes: type: P size: 837KB tig: atl: Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach. aug: au: Kim, Rosemary Gangolly, Jagdish Ravi, S. S. Rosenkrantz, Daniel J. affil: Department of Accounting, Loyola Marymount University Department of Informatics, University at Albany – State University of New York Biocomplexity Institute and Initiative, University of Virginia Department of Computer Science, University at Albany – State University of New York su: Accounting Internal auditing Financial disclosure Linear programming sug: subj: Accounting Internal auditing Financial disclosure Linear programming keyword: Dynamic and static controls Internal controls analytics Segregation of duties (SoD) SoD rules Validity and verification of SoD ab: 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 accounting system, and a specification of SoD rules. We develop a set of algorithms for four SoD rules that can be used in the enforcement of SoD. For the SoD rule that precludes task type conflicts, our results show that while compliance verification can be carried out efficiently, finding an SoD compliant assignment of tasks is computationally intractable. For those situations, we present an integer linear programming (ILP) formulation for finding compliant assignments using public domain ILP solvers. For the remaining three SoD rules, we demonstrate efficient ways of testing compliance for a given assignment as well as finding compliant assignments. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2020 holdings: @attributes: islocal: N |
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