Database audit and control strategies

Database management systems are the primary tools of automated record keeping, reporting, auditing, and control. Although they have significantly improved the efficiency and speed of record keeping, the ability to detect errors and maintain quality has not kept pace. There are three major strategies of error detection, auditing, and control to maintain integrity. The three strategies are introduced, and compared in terms of efficiency and effectiveness in eliminating errors. The optimum timing of audits under each strategy is computed. One strategy is shown to be completely dominated by the others. Hybrid strategies involving various combinations of the three pure strategies are introduced, and their performance computed. Hybrid strategies are shown to outperform the pure strategies under most realistic conditions. Finally, optimum audit strategies are devised, and their parameters computed.