This study examines a computational framework for segregation of duties (SoD) in the design as well as implementation of accounting systems. The framework consists of a model of workflows in accounting systems based on workflow graphs, a partial order model of roles performed by the actors in the accounting system, and a specification of SoD rules. We develop a set of algorithms for four SoD rules that can be used in the enforcement of SoD. For the SoD rule that precludes task type conflicts, our results show that while compliance verification can be carried out efficiently, finding an SoD compliant assignment of tasks is computationally intractable. For those situations, we present an integer linear programming (ILP) formulation for finding compliant assignments using public domain ILP solvers. For the remaining three SoD rules, we demonstrate efficient ways of testing compliance for a given assignment as well as finding compliant assignments. [ABSTRACT FROM AUTHOR]

中文翻译：

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会计中职责分离 (SoD) 的形式分析：一种计算方法

本研究检验了会计系统设计和实施中职责分离 (SoD) 的计算框架。该框架由基于工作流图的会计系统中的工作流模型、会计系统中参与者执行的角色的偏序模型和 SoD 规则规范组成。我们为四个 SoD 规则开发了一组算法，可用于执行 SoD。对于排除任务类型冲突的 SoD 规则，我们的结果表明，虽然可以有效地执行合规性验证，但在计算上很难找到符合 SoD 的任务分配。对于这些情况，我们提出了一个整数线性规划 (ILP) 公式，用于使用公共域 ILP 求解器查找合规分配。对于其余三个 SoD 规则，我们展示了测试给定作业合规性以及查找合规作业的有效方法。[作者摘要]