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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.
Database auditing involves observing a database to be aware of the actions of database users. Database administrators and consultants often set up auditing for security purposes, for example, to ensure that those without the permission to access information do not access it.
The entire system is backed by a centralized database that stores all of the data. This can include transactional data generated from the core business processes (purchasing, inventory, accounting) or static, master data that is referenced when processing data (employee and customer account records and configuration settings). As transactions ...
An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.
The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board , and access to the ASC is free through the Basic View on the FASB web site.
The native audit trails are extracted on a regular basis and transferred to a designated security system where the database administrators do/should not have access. This ensures a certain level of segregation of duties that may provide evidence the native audit trails were not modified by authenticated administrators, and should be conducted ...
The Journal of Accounting, Auditing & Finance is a quarterly peer-reviewed academic journal that covers the field of accounting. Its editor-in-chief is Bala K. R. Balachandran (New York University). It was established in 1986 and is currently published by SAGE Publications.
Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.