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

Rosemary Kim, Jagdish Gangolly, S. S. Ravi, Daniel J. Rosenkrantz

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)165-212
Number of pages48
JournalAbacus
Volume56
Issue number2
DOIs
StatePublished - Jun 29 2020

ASJC Scopus Subject Areas

  • Accounting

Keywords

  • Dynamic and static controls
  • Internal controls analytics
  • Segregation of duties (SoD)
  • SoD rules
  • Validity and verification of SoD

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