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.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:3954 |
| Date | 13 February 2014 |
| Creators | Wiid, Liné Cornette |
| Source Sets | South African National ETD Portal |
| Detected Language | English |
| Type | Thesis |
| Rights | University of Johannesburg |
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