SQL as an Audit Tool

SUMMARY

Organizations, both large and small, are increasingly reliant on database systems for their operational support needs. This is due to the adoption of accounting systems ranging from large enterprise resource planning systems, down to departmental or even desktop-based database systems. The traditional audit approach used to account for data stored in databases has relied on information technology or other support staff to extract data for audit, which was then tested by others, often technical specialists. An alternative approach, which also provides greater audit independence, is to increase the knowledge level and skills of audit staff so they can obtain this data directly and perform their audit tests independently. This article may have relevance to other IT system audits.