[The data definitions in the order entry modules of 12 wholesale distribution software packages were studied to determine whether (a) their high-level semantics complied with McCarthy's [1982] REA accounting model; (b) their detailed semantics manifested a common underlying accounting model; (c) their semantics could be modeled adequately using the entity-relationship modeling technique; and (d) their record structures followed the prescriptions of normalization theory. The results indicate that the major elements of the REA model are incorporated in the packages. However, they differ semantically in several important areas that could not be detected by the REA model because it is too general. Use of the entity-relationship modeling technique to represent the semantics of the packages was relatively straightforward. In terms of record structures, the packages conform with the prescriptions of normalization theory to a large extent, although there are still several violations of normal form.]

[The data processing systems that auditors examine and evaluate are modified frequently. Somehow they must decide what effect changes to a system may have on the controls needed to ensure the system is reliable and on the audit procedures used to determine whether controls are in place and working. This paper provides a model that allows auditors to structure their search space so they can identify those system locations where controls and audit procedures must be modified when system changes occur. The model shows that auditors need examine only those parts of a system where structural changes made at the system level induce structural changes at the subsystem level. A formalism is provided for tracing the propagation of change through the various levels of subsystems.]

Internal control system, Auditing, Computer controls, Free recall protocol

Ron Weber, Auditor Decision Making on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid, Journal of Accounting Research, Vol. 16, No. 2 (Autumn, 1978), pp. 368-388

Abstract ABSTRACT: This paper addresses some aspects of the problem of integrating accounting and information systems theories. Previous attempts at integration, especially the matrix and tree-theoretic approaches, are reviewed and evaluated. These attempts are criticized because they do not satisfy the requirements laid down by database management systems theorists as necessary for information systems to have long-term survival. The relational database management approach is introduced since it provides a means to fulfilling these requirements. To show its relevance to accounting, the relational approach is applied to a traditional managerial accounting model .and a traditional financial accounting model. Various data retrieval operations are shown on these models. Finally, future research directions of an integrative nature are identified.

Abstract ABSTRACT: The data definitions in the order entry modules of 12 wholesale distribution software packages were studied to determine whether (a) their high-level semantics complied with McCarthy's [1982] REA accounting model; (b) their detailed semantics manifested a common underlying accounting model; (c) their semantics could be modeled adequately using the entity-relationship modeling technique; and (d) their record structures followed the prescriptions of normalization theory. The results indicate that the major elements of the REA model are incorporated in the packages. However, they differ semantically in several important areas that could not be detected by the REA model because it is too general. Use of the entity-relationship modeling technique to represent the semantics of the packages was relatively straightforward. In terms of record structures, the packages conform with the prescriptions of normalization theory to a large extent, although there are still several violations of normal form.

Abstract ABSTRACT: The design of audit trails for computer-based accounting systems is not a straightforward task. The nature of the audit trail, the purposes of the audit trail, and the content of the audit trail are ambiguous. Furthermore, the operational capabilities that a system supporting the audit trail should provide is an unresolved area. Presumably, creation, deletion, and retrieval capabilities are needed, but whether modification capabilities should be provided is a contentious issue. It is an issue that becomes more important when advanced systems are implemented because errors that corrupt the integrity of the audit trail are more likely to occur. Modification capabilities may be needed for timely restoration of data integrity in the audit trail. Designing a system that supports modification capabilities for the audit trail, however, is a complex task. Using an entity-relationship model, this paper describes an audit trail system design that provides a full set of capabilities for audit trail entries: creation, deletion, retrieval, and modification. In particular, a modification strategy called "generative repair" is developed that allows a history of modifications to the audit trail to be kept intact.

Abstract ABSTRACT: The data processing systems that auditors examine and evaluate are modified frequently, Somehow they must decide what effect changes to a system may have on the controls needed to ensure the system is reliable and on the audit procedures used to determine whether controls are in place and working. This paper provides a model that allows auditors to structure their search space so they can identify those system locations where controls and audit procedures must be modified when system changes occur. The model shows that auditors need examine only those parts of a system where structural changes made at the system level induce structural changes at the subsystem level. A formalism is provided for tracing the propagation of change through the various levels of subsystems.