Abstract

The content of information control in complex organizations continues to be a source of interest for both researchers and business managers. This study attempts to demonstrate the application of model-sampling and its effects in relation to accuracy, frequency and recency of data under scrutiny. The study uses a linear model to measure and forecast. The findings of this study are applicable not only to banks but also to Accounting Information Systems (AIS) in general. Moreover, they are as applicable to a computerized follow-up survey as to the initial manual system survey. In fact, this study presents an approach for conducting a follow-up program using an on-line interactive evaluation system.

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