Abstract The audit of computer programs for application control adequacy and compliance is an important EDP audit function involving program testing. Based upon the software reliability literature, statistical techniques for measuring program reliability and determining the theoretical cost of making measurements are reviewed. As an extension of this work, a model is presented that interrelates various internal control factors contributing to program reliability. The model is used to demonstrate the utility of a strong system of internal controls aimed at achieving system reliability. It is argued that software reliability evaluation should be based on assessments of the effectiveness of the organization at monitoring and maintaining its own systems.
James H. Gerlach (Tue,) studied this question.
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