X hits on this document

731 views

0 shares

0 downloads

0 comments

102 / 151

© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

102 of 151

OBJECTIVE 4: COMPUTER PROCESSING

Continuous and intermittent simulation (CIS) embeds an audit module in a database management system.

The module examines all transactions that update the DBMS using criteria similar to those of SCARF.

When a transaction has audit significance, the module:

Processes the data independently (similar to parallel simulation);

Records the results; and

Compares results with those obtained by the DBMS.

If there are discrepancies, details are written to an audit log for subsequent investigation.

Serious discrepancies may prevent the DBMS from executing the update.

Document info
Document views731
Page views732
Page last viewedFri Jan 20 10:27:04 UTC 2017
Pages151
Paragraphs2415
Words11231

Comments