Material balance evaluations

Quantitative conclusions by the International Atomic Energy Agency (IAEA) regarding States' nuclear material inventories and flows are provided in the form of material balance evaluations (MBEs). MBEs use facility estimates of the material unaccounted for together with verification data to monitor for possible nuclear material diversion.

10p christabelhuynh 30-05-2020 10 2   Download

The analysis is carried out by the hypothesis testing and the event tree method. The probability of detection for diversion of 8 kg Pu is found to be less than 95% if a large size granule consisting of small size particles gets sampled for measurements. To increase the probability of detection more than 95%, first, a new Material Balance Area (MBA) structure consisting of more number of Key Measurement Points (KMPs) is designed.

9p minhxaminhyeu3 12-06-2019 20 2   Download

To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control. The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures. The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures

60p nklong1234 24-03-2010 250 91   Download