Entity-Relationship and Relational Database Modeling Representations for the Audit Review of Accounting Applications: An Experimental Examination of Effectiveness.

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Key Points

The aim is to determine the effectiveness of entity-relationship and relational representations in modeling accounting databases during audits.
Conducted an experiment comparing entity-relationship and relational representations.
Subjects reviewed conceptual data models of five common accounting transaction processing cycles.
Measured effectiveness based on the ability to facilitate audit reviews.
Entity-relationship representation showed superiority over relational representation in audit effectiveness.
The graphical nature of entity-relationship models contributed to better understanding and documentation.
Error representation in conceptual models directly affects database processing validity.

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Experimental examination reveals entity-relationship models enhance audit reviews of accounting databases, suggesting improved accuracy.

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T. S. Amer (1993) studied this question.

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