Abstract
In client/server systems the integrity of data processing is threatened by the lack of control over the front end applications. The migration of controls from the application level to the database level might be a solution for this problem. This paper will analyze how essential application controls can be implemented in the database environment.
Validation controls are important to check the accuracy of input, especially in case of manual input. The validation routines at the front end level can be considered to be more important for the support of the user (‘self-control’) than for the integrity of the corporate data Essential validation routines should be implemented at the server level. Referential integrity, integrity constraints, stored procedures and database triggers can be used to support validation controls.
For management and control purposes effective and reliable information about business processes is needed. It will be shown that this information can only be produced when the database that generates the information is based on a data model, that reflects the successive stages of the financial, logistic and physical flows in a company. The reliability of information about business processes can be further secured by reconciliation of control totals, generated for each stage. Data about variances between successive control totals, or between control totals and related standards, should be kept available for further investigation.
The original version of this chapter was revised: The copyright line was incorrect. This has been corrected. The Erratum to this chapter is available at DOI: 10.1007/978-0-387-35693-8_16
Chapter PDF
References
Woolfe, R., Managing the Move to Client-Server, Wentworth Research Program, 1995.
Noordam, P.G. and A. van der Vlist, Trends in Informatietechnologie, Deventer, NL, 1995.
Healy, M., Client/server-omgevingen beveiligen, in: Computable, September 8th, 1995, page 29.
Schiller, J.L, Secure Distributing Computing, in: Scientific American, November 1994, pages 54–58.
Romney, M.B. and Steinbart, P.J., Accounting Information Systems, 8th edition, Upper Saddle River, NJ, 2000.
Koning, W.F. de, Informatie voor de beheersing van bedrijfsprocessen, thesis, Rotterdam, 1997.
NIVRA, NIVRA-geschrift nr 13, Automatisering en controle, Amsterdam, 1975.
Vaassen, E.H.J., Accounting Information Systems, Chichester, UK, 2002.
McCarthy, W.E., The REA Accounting-model, in: The Accounting Review, July 1982.
Kotonya, G. en Sommerville, I., Requirements Engineering, Chichester, UK, 1998.
Gray, I. and S. Manson, The Audit Process, London, 1989.
Horngren, C.T., W.T. Harrison and M.A. Robinson, Accounting, 3rd edition, Englewood Cliffs, NJ, 1996.
Clark, D.D. and D.R. Wilson, A Comparison of Commercial and Military Security Policies,Proceedings of the 1987 IEEE Symposium on Security and Privacy, page 184–194.
Leenaars, J.J.A., Functiescheidingen in hooggeautomatiseerde omgevingen, thesis, Alphen aan den Rijn, NL, 1993.
Hartman, W., Organisatie van de Informatieverzorging, The Hague, 1995.
Veldhuizen, E., Ham, H.W.F. van den, Keijzer, C., Kielen, E.M. and Koning, W.F. de, Rapport van de Werkgroep Informatietechnologie en Interne Controle, Limperg Instituut, Amsterdam, 1994.
Yourdon, E., Whitehead, K., Thomann, J., Oppel, K. and Nevermann, P., Mainstream Objects: An Analysis and Design Approach for Businesses, Upper Saddle River, NJ, 1995
Curits, G. and Cobham, D., Business Information Systems, 4th edition, Harlow, UK, 2002
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2003 IFIP International Federation for Information Processing
About this chapter
Cite this chapter
de Koning, F. (2003). Application Controls in a Client/Server Environment. In: Gertz, M. (eds) Integrity and Internal Control in Information Systems V. IICIS 2002. IFIP — The International Federation for Information Processing, vol 124. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-35693-8_5
Download citation
DOI: https://doi.org/10.1007/978-0-387-35693-8_5
Publisher Name: Springer, Boston, MA
Print ISBN: 978-1-4757-5535-0
Online ISBN: 978-0-387-35693-8
eBook Packages: Springer Book Archive