...Wei Chen; Wally Smieliauskas; Sifeng Liu Purpose An important issue in online auditing is how to improve the reliability of online auditing in order to reduce the overall audit risk. In this paper, a reliability assessment and early-warning method of online auditing based on RC (rank centroid...

...Thomas Paul Talafuse; Edward A. Pohl Purpose When performing system-level developmental testing, time and expenses generally warrant a small sample size for failure data. Upon failure discovery, redesigns and/or corrective actions can be implemented to improve system reliability. Current methods...

...Professor Naiming Xie, Dr Yingjie Yang and Dr Chuanmin Mi; Yinao Wang Purpose – The purpose of this paper is to discuss the interval forecasting, prediction interval and its reliability. When the predicted interval and its reliability are construction, the general rule which must satisfy...

... information. Design/methodology/approach The prior information for the Bayesian strategies arises from a set of control tests that are evaluated making use of reliability theory. The entire audit strategy is simulated under systematically different control reliabilities and related amounts of total...