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/lp/inderscience-publishers/an-one-to-one-model-for-audit-trails-construction-in-database-design-aHewWmFX0S
- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd. All rights reserved
- ISSN
- 1751-200X
- eISSN
- 1751-2018
- DOI
- 10.1504/IJBSR.2013.050621
- Publisher site
- See Article on Publisher Site
Abstract
The clear and complete audit trails of a transaction system are important to auditing, management and control. In the environment of manual operation, the data created during the transaction process are all written down on papers and account books; in other words, the audit trails are composed of a group of reference codes on the original documents. Hence, all the processing trails are visible and checkable. However, after the data processing environment has been changed from manual operation to computerised operation, the audit trails have become not only invisible due to the electronic data, but also ambiguous due to the special characteristics of database design principles. This paper found that the characteristics of database would be affected by ‘control constructs’ and their ‘one to one’ manipulated values of the data model, and then presents an OTO model. Finally, a simple simulated case is prepared for illustration of the OTO model.
Journal
International Journal of Business and Systems Research – Inderscience Publishers
Published: Jan 1, 2013