What is it about?
Companies spend a great deal of time developing data models. this paper looks at how this effort can also support the audit process.
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Why is it important?
It is important that efforts in data model design be used to assist other efforts in a company.
Perspectives
Companies do spend time developing systems documentation. This article looks at the data model and its support for the audit process
Dr GRAHAM Gal
University of Massachusetts Amherst
Read the Original
This page is a summary of: Data modelling and the audit, International Journal of Auditing Technology, January 2015, Inderscience Publishers,
DOI: 10.1504/ijaudit.2015.076441.
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