EDP Auditors' Role in Evaluating Computerized Accounting Information Systems Efficiency by Queuing, Simulation and Statistical Models

This study is a summary of the various relevant aspects related to evaluating system efficiency in computerized accounting information systems. During recent years a vast body of knowledge central to the problem of computer performance evaluation has accumulated. Unfortunately, however, the work on the subject demonstrates enormous disparity. On the one hand, one finds numerous reports and documents that present masses of empirical data obtained from measurement or simulation. On the other hand, theoretical papers are, more often than not, couched in advanced mathematics, not easily accessible to engineers and/or Electronic Data Processing (EDP) Auditors. Among a number of mathematical disciplines related to system modeling,“queuing model,”“simulation method,” and “statistical analysis” are the most important quantitative techniques. This paper provides a cohesive introduction to the modeling and analysis techniques for evaluating system efficiency. These techniques will certainly be applicable to modeling activities of complex systems in general, and not merely computer systems.