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...

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Bibliographic Details

Published in:	Abacus Vol. 56; no. 2; pp. 165 - 213
Main Authors:	Kim, Rosemary, Gangolly, Jagdish, Ravi, S. S., Rosenkrantz, Daniel J.
Format:	Article
Published:	Wiley-Blackwell Jun2020
Subjects:	Accounting Internal auditing Financial disclosure Linear programming
Online Access:	View this record in EBSCOhost