Title :
A Proposal for Collecting Many Kinds of Logs for Internal Control
Author :
Tomono, Akihiro ; Uehara, Minoru ; Shimada, Yuji
Author_Institution :
Dept. of Open Inf. Syst., Toyo Univ., Saitama, Japan
Abstract :
In recent years, many accounting scandals have been reported in companies not only in the United States, but also in Japan. The need for Internal Control is growing steadily. In particular, auditing logs are important for Internal Control. Any Internal Control without audits is incomplete. Furthermore, logs are necessary not only for defensive implications, but also as they contain much information that could lead to improvements in the organization. Consequently, making precise use of a log can be beneficial to a company. However, the cost of an information system is dependent on the amount of data, which in the case of log data can be very large. Many kinds of logs and long term storage thereof are necessary to realize internal control with logs. Previously, we proposed a system able to store logs semi-permanently at low cost using a Virtual Large Scale Disk. However, there are problems with this, such as a cross-sectional search for different forms and the effectiveness thereof. In this paper, we investigate using logs for cross-sectional searches by unifying many different kinds of logs using YAML. We also compare these logs to databases with the original columns.
Keywords :
accounts data processing; auditing; business data processing; data loggers; database management systems; virtual storage; Japan; United States; YAML; accounting scandal; auditing log; data log; internal control; virtual large scale disk; Companies; Databases; File servers; Licenses; Security; Servers; Internal Control; Log Management;
Conference_Titel :
Network-Based Information Systems (NBiS), 2010 13th International Conference on
Conference_Location :
Takayama
Print_ISBN :
978-1-4244-8053-1
Electronic_ISBN :
2157-0418
DOI :
10.1109/NBiS.2010.39