EDI controls design support system using relational database system

摘要

The purpose of this paper is to introduce EDIRDB (EDI controls design support system using a relational database system), a prototype audit support system based on a relational database designed to act as a decision aid for EDI auditors. This paper describes how EDIRDB operates; explicates the manner in which a relational database is utilized to support the design of EDI controls; suggests relevant risks resulting from the absence of some controls; and suggests test results. The system recommends effective controls and shows relevant risks in a specific organizational context, suggesting test procedures for that particular company.The EDIRDB database consists of nine tables: (1) four tables from the entities ENVIRONMENTS, CONTROLS, RISKS, and TESTS, and (2) five tables corresponding to the relations between each of the four entities. An E–R (Entity–Relationship) diagram along with a data flow diagram are drawn to show the system's design. Relevant controls, risks, and test procedures along with their results can be stored for each individual company. Managers can suggest required controls, relevant risks, and test procedures from results coming through cross referencing (e.g., JOIN, PROJECTION, and SELECT commands) between the nine base tables. This system improves the efficiency and effectiveness of EDI auditing and may also be applied to general IS auditing.