ABSTRACT:

Internal controls can be studied from the Accounting/Auditing perspective and from the data base perspective. Each discipline is under the domain of a different professional. This paper studies perceptions of internal control and its implementation under a data base environment. Controls are mapped against data base constraints, then studied via a questionnaire. It is then sent to both DBAs and Internal Auditors. The results of this pilot study show that both parties view the lower level controls the same way and with the same level of importance. Auditors, however, place more weight on Administrative Controls.