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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.

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