Optimal Timing of Account Audits in Internal Control

DOI10.1287/MNSC.32.3.272MaRDI QIDQ3716800zbMATH OpenOpenAlexFDO

Authors Richard C. Morey, David A. Dittman

Publication date 1986

Published in Management Science (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1287/mnsc.32.3.272

zbMATH Keywords

minimum required frequencyoptimal timing of account audits

Mathematics Subject Classification ID

Operations research and management science (90B99)

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• MISUSE AND OPTIMUM INSPECTING STRATEGY IN AGENCY PROBLEMS
• Audit Scheduling in Banking Sector
• Computation of approximate optimal policies in a partially observed inventory model with rain checks
• Dynamic reordering and inspection for the multi-item inventory record inaccuracy problem
• Scheduling internal audit activities: a stochastic combinatorial optimization problem

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