M.Com. / The proliferation of computers and the advances in technology introduced a number of new and additional management and control considerations. The inherent complexity of these environments has also increased the need to evaluate the adequacy of controls from an audit perspective. Due to the increasing use of database management systems as the backbone of information processing applications and the inherent complexities and diversity of these environments, the auditor is faced with the challenge of whether and to what extent reliance may be placed on the data contained in these databases...

M.Com. (Computer Auditing) / The objective of an independent audit of financial statements is to express an opinion on the fair presentation of the financial statements. The auditor should obtain sufficient audit evidence to enable him to draw conclusions to support the content of his report. The auditor should obtain an understanding of the entity's accounting system and related internal controls to assess their adequacy as a basis for the preparation of financial information and to assist in the designing of his audit procedures. If the auditor intends to rely on any internal controls, he should study and evaluate those controls. If a database system is used, it is logical that all the financial data reside in the database. In order for an auditor to express an opinion on the financial statements, he has to determine to what extent he can rely on the integrity of the financial data that resides in the database. The objective of this research was to identify the risks and controls present in a general database environment as well as those present in the Oracle? database management system environment, to develop a comparison table between these environments and to develop an Oracle? internal control questionnaire.