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The impact of the data management approach on information systems auditing

In establishing the impact of formal data management practices on systems
and systems development auditing in the context of a corporate data base
environment; the most significant aspects of a data base environment as well
as the concept of data management were researched.
It was established that organisations need to introduce a data management
function to ensure the availability and integrity of data for the organisation.
It was further established that an effective data management function can
fulfil a key role in ensuring the integrity of the overall data base and as such
it becomes an important general control on which the auditor can rely.
The audit of information systems in a data base environment requires a more
"holistic" audit approach and as a result the auditor has to expand the scope
of the systems audit to include an evaluation of the overall data base
environment. / Auditing / M. Com (Applied Accounting)

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/16820
Date11 1900
CreatorsFurstenburg, Don Friedrich, 1953-
ContributorsSandlers, E., Hattingh, C.
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeDissertation
Format1 online resource (xv, 197 leaves)

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