Para 3.22.19 — MSO (Audit)
Original Rule Text
3.22.19 At present, many data-based management systems also have built-in query and report writer facilities. Unstructured queries on the data files are also possible in some advanced systems. These utilities could be profitably employed for audit purposes. The auditor will be able to obtain the relevant information from the auditee's computer centre.
What This Means
Many modern database management systems come with built-in query and report generation tools. Some advanced systems even support unstructured (ad-hoc) queries on data files. Auditors should take advantage of these built-in utilities for audit purposes, as they can obtain relevant information directly from the auditee's computer centre without needing separate audit software.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Modern database systems have built-in query and report writer facilities
- 2Some systems support unstructured (ad-hoc) queries on data files
- 3These built-in utilities can be effectively used for audit purposes
- 4Auditors can obtain information directly from the auditee's computer centre
- 5No separate audit software may be needed when built-in tools are available
Practical Example
While auditing a Public Distribution System's computerised ration card database, the auditor learns that the system runs on Oracle with a built-in SQL query interface. Instead of requesting special audit software, the auditor writes simple queries at the auditee's computer centre to check for duplicate ration cards (same family members appearing on multiple cards) and finds 1,200 suspected duplicates across 3 districts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are built-in query facilities?▼
Should auditors rely solely on the auditee's built-in tools?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.