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The impact of the data management approach on information systems auditing

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dc.contributor.advisor Sandlers, E.
dc.contributor.advisor Hattingh, C.
dc.contributor.author Furstenburg, Don Friedrich, 1953- en
dc.date.accessioned 2015-01-23T04:24:43Z
dc.date.available 2015-01-23T04:24:43Z
dc.date.issued 1992-11 en
dc.identifier.citation Furstenburg, Don Friedrich, 1953- (1992) The impact of the data management approach on information systems auditing, University of South Africa, Pretoria, <http://hdl.handle.net/10500/16820> en
dc.identifier.uri http://hdl.handle.net/10500/16820
dc.description.abstract 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.
dc.format.extent 1 online resource (xv, 197 leaves)
dc.language.iso en
dc.subject.ddc 657.450285 en
dc.subject.lcsh Database management en
dc.subject.lcsh Auditing -- Databases en
dc.title The impact of the data management approach on information systems auditing en
dc.type Dissertation
dc.description.department Auditing
dc.description.degree M. Com (Applied Accounting) en


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