INTERNAL CONTROL VIS-A-VIS DIVERSION PATH ANALYSIS

Year
1973
Author(s)
William M. Murphey - National Bureau of Standards
John C. Schleter - National Bureau of Standards
Abstract
A procedure, \"diversion path analysis,\" has been developed for systematic analysis of diversion possibilities in plants using SNM. The procedure can be applied to diversion possibilities countered by physical protection and materials balance accounting but special emphasis is given to diversion possibilities in high throughput production areas. A parallel practicality study is discussed which used plant production data and had a working diversion indication objective of 500 grams and 24 hour response for a single diversion of attractive material by a single employee without collusion given that the employee may alter any records to which he had access. Explanation of the procedure, its relation to plant internal control, relations or internal control data monitoring techniques to existing safeguards; techniques and implementation implications are presented.