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A one-to-one model for audit trails construction in database design

Author

Listed:
  • Tian-Lih Koo
  • Ming-Hsien Yang
  • Hsin-Tsu Liu

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 a OTO model. Finally, a simple simulated case is prepared for illustration of the OTO model.

Suggested Citation

  • Tian-Lih Koo & Ming-Hsien Yang & Hsin-Tsu Liu, 2013. "A one-to-one model for audit trails construction in database design," International Journal of Business and Systems Research, Inderscience Enterprises Ltd, vol. 7(1), pages 61-80.
    • Handle: RePEc:ids:ijbsre:v:7:y:2013:i:1:p:61-80
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