%0 Journal Article
%T Mathematical Model for Quantitative Analysis of Internal Control Evaluation<br>内部控制系统评价定量分析的数学模型
%A WANG Li-yong
%A SHI Zhu-xian
%A <br>王立勇
%A 石柱鲜
%J 系统工程理论与实践
%D 2005
%I 
%X The paper sets up with reliability theory and knowledge of statistics a mathematical model of internal control system evaluation, and computes importance for each process and the whole system, with which we can evaluate the effect of internal control. Also we can get structural importance and reliability importance through sensitivity analysis, with which we can estimate the influence of reliability for each process on liability for system, which supports the improvement of internal control. Finally, the paper analyzes the factor of cost in evaluation of internal control and estimation of parameters, this is propitious to improving the integrality and accuracy of the model.
%K internal control
%K evaluation
%K reliability
%K sensitivity analysis
%K failure rate<br>内部控制
%K 评价
%K 可靠性
%K 敏感性分析
%K 故障率
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1908F3698710BBFEFEE816345F465FEBA5&cid=962324E222C1AC1D&jid=1D057D9E7CAD6BEE9FA97306E08E48D3&aid=5FC90B917D8760B4&yid=2DD7160C83D0ACED&vid=C5154311167311FE&iid=5D311CA918CA9A03&sid=F3090AE9B60B7ED1&eid=BCA2697F357F2001&journal_id=1000-6788&journal_name=系统工程理论与实践&referenced_num=0&reference_num=13