The impact of data base management systems (DBMS) standardization on auditing

Acl

“…To ensure auditability in the future, solutions must be found to match at least the variety of data types encountered by auditors. In the data bank context it could mean that auditore interface either directly with conceptual schema defi- nitions or develop special "extemal" audit schemata [11]. The same problem exists regarding models and texts as iriiformation objects of relevance to accounting and auditing.…”

“…The same problem exists regarding models and texts as iriiformation objects of relevance to accounting and auditing. Finally, it may be desirable and feasible to include a set of processoriented commands in the language in order to consolidate the majority of audit and control hinctions in one language, supported by an AIBMS (Audit Information Base Management System) [8,11].…”