СТАТИСТИЧЕСКАЯ МОДЕЛЬ ПЕРИОДИЧНОСТИ ВНУТРИФИРМЕННОГО АУДИТА

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  • 72

    . 2005. 5 (49). : ()

    , . - , - , , - -. - Hi-Tech . , - -, . - - . . - . - . Hi-Tech, . , Hi-Tech .

    , -, , , - :

    1. - - .

    2. .

    3. . - , , : 1) - ( ) , - - , - - , . , -

    ( , ), - - ( , );2) - ; 3) -, -, , -, , - . , , , - ; 4) - (Hi-Hume), .

    4. .

    5. ( - - , ; - , - ).

    6. ( - ).

    , , . , - - . , - -. - -. . -. - , - , - , , Hi-Tech Hi-Hume.

    04-06-80192.

    .. , ..

    - -. , - , - . -

    . -. , - .

  • 73

    - .

    , , . ( - ), [1]. - , - .. [2]. , - - . [3] - . - - , . - [4] , - .

    - - .

    .1. x(t) -

    ( - ), -

    2x x(t), -.

    2. x(t) , , .. - .

    , [1], - , , - , ,

    )(xK . P0 -

    (1), - :

    , - - ,

    , :

    , -.

    - - [5],

    , - (5)

    (6) (2),

    (7) .

    , - , x(t) - , - :

    . -

    R*2(W) - . -, R(W) R*(W), - - .

    , -

    1

    2 2 ,x x = -.

    (8) .

    .. , .. . ...

    (1)

    2

    0 2

    0

    ( )exp exp ,2 ( ) 2

    x

    x x

    KT aPK

    =

    = (2)

    2

    0 2

    2 ln exp .2 x

    aT Pa

    =

    (3)

    (4)

    (5)

    (6)

    0

    0

    2

    02

    22

    1

    2 ln exp .11 1

    nl

    xl x

    aT Pxn

    n =

    +

    (7)

    { }2

    2 2 2 2( ) ( ) ( ) max,x

    x x x xR R W r W d

    = = (8)

    2x

    2 2 2x x( ) 0 W( ) 1xW d

    = (9)

    2 22( ) ,x xk e =

    P0

    0

    2x x

    .

    ( )2 2 2 2 , ( ),x x x xc = ( )

    0 0

    22

    2 2

    1( ) exp .xxx x

    W =

    x

    x20

    2( )xr 2( )xr 2x

    2x 0 22 2 2( ),x x x

    2( )xW

    22

    2 2 21

    ln ( ) ln 0.n

    lx

    lx x x

    xW W=

    + =

  • 74

    . 2005. 5 (49). : ()

    [6] , - . (8) 2 2( ) sup( )x xr = , - (9)

    ,

    R* -

    , , - , - : - - -. -, . , -, .

    (6), (10) (11) ( - r( )),

    , , i- x(t).

    , -.

    1. .. . ., 1968.2. .. . ., 1961.3. .. // . . . 1964. . 7. 4.4. .. // . 1970. . 2.5. . // . 1964. 82.6. .. // . . .

    1968. 2.

    0 2

    2 0

    0 2

    2 2 22 22

    2 2 2

    1 , , ,* ( )

    0, , ,

    x xx xx

    x x x

    W

    =

    21

    21

    2

    21 1

    2 2 22 2

    2 2 22 2

    1( ) ( ) ,

    ,1( ) ( ) ( )

    x

    x

    x

    x

    x x xx x

    x x xx x

    r d

    F r d

    =

    =

    (12)

    (11)

    (10)

    0 2

    2 2 2 2( ) sup ( ), ( ) sup ( ),x x x xF F = =

    (13)

    .. , ..

    (, .) . , - .

    -, - : , - , ..

    - [1]. , , [2].

    , , , . -,

    0 1 1 2

    2 2 2 2 2 2[ , ], [ , ].x x x x x x

    2( )xW

    0 1

    0

    0 1

    2 2 22 22

    2 2 2

    1 , [ , ],* ( )

    0, [ , ],

    x x xx xx

    x x x

    W =

    0 1

    2 2( ) ( )x xF >

    0 2

    2 2( ) ( )x xF <

    0

    2x 1

    2x

    0 0 0

    2 2 2

    2 2 2

    2 2 2

    ( ), ( ) ( ),*

    ( ), ( ) ( ).x x x

    x x x

    FR

    F

    > = <

    2x

    2x

    2ix

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