Search results
Results from the WOW.Com Content Network
The audit working paper are divided into two parts: The first group consists of the current file and second group contains the permanent file. The material relating to the current year only is placed in current file; The data to be used for a number of years placed in permanent file.
Database activity monitoring (DAM, a.k.a. Enterprise database auditing and Real-time protection [1]) is a database security technology for monitoring and analyzing database activity. DAM may combine data from network-based monitoring and native audit information to provide a comprehensive picture of database activity.
For referential integrity to hold in a relational database, any column in a base table that is declared a foreign key can only contain either null values or values from a parent table's primary key or a candidate key. [2] In other words, when a foreign key value is used it must reference a valid, existing primary key in the parent table.
A database object is a structure for storing, managing and presenting application- or user-specific data in a database. Depending on the database management system (DBMS), many different types of database objects can exist. [1] [2] The following is a list of the most common types of database objects found in most relational databases (RDBMS):
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
undoNextLSN: This field contains the LSN of the next log record that is to be undone for transaction that wrote the last Update Log. Commit Record notes a decision to commit a transaction. Abort Record notes a decision to abort and hence roll back a transaction. Checkpoint Record notes that a checkpoint has been made. These are used to speed up ...
Many audit-specific routines are used such as sampling. Provides documentation of each test performed in the software that can be used as documentation in the auditor’s work papers. Audit specialized software may perform the following functions: Data queries. Data stratification. Sample extractions. Missing sequence identification.
Microsoft Query is a visual method of creating database queries using examples based on a text string, the name of a document or a list of documents. The QBE system converts the user input into a formal database query using Structured Query Language (SQL) on the backend, allowing the user to perform powerful searches without having to explicitly compose them in SQL, and without even needing to ...