Journal of Management Information Systems

Volume 5 Number 2 1988 pp. 39-56

Semantic Model of Internal Controls in Database Design

De, Prabuddha and Sen, Arun

ABSTRACT: The paper attempts to model internal controls in an organization from a database perspective. It provides a three-level architecture to integrate data, process, and control level abstractions. A semantic formalism based on this architecture is presented.

Key words and phrases: internal controls, data models, constraint specification