内部控制的博弈分析

A Game Approach to Internal Control Analysis

本文构建了一个关于合谋的博弈模型,用以分析内部控制制度中职责分工能够发挥牵制作用的机理,并分析了各种参数对控制效果的影响。

We construct a model of collusion to analyze the mechanism of internal control by separation of duties. We prove that organizational arrangement of separation of duties and redundant position can function as internal control activities by altering payoff of collusion game.