1 research outputs found
Alternative Form of Dempster's Rule for Binary Variables
This is the author's final draft. The publisher's official version is available electronically from: .This article develops an alternative form of Dempster’s rule of combination for binary variables.
This alternative form does not only provide a closed form formulae for efficient computation
but also enables researchers to develop closed form analytical formulae for assessing risks such
as information security risk, fraud risk, audit risk, independence risk, etc., involved in assurance
services. We demonstrate the usefulness of the alternative form in calculating the overall
information security risk and also in developing an analytical model for assessing fraud risk