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)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/16820 |
| Date | 11 1900 |
| Creators | Furstenburg, Don Friedrich, 1953- |
| Contributors | Sandlers, E., Hattingh, C. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (xv, 197 leaves) |
Page generated in 0.0035 seconds