SQL In Auditing{3}


by Jorge R
The main topic for my article, provides an overview of the basic SQL commands. It also introduces learning concept and resources for auditors that want to implement SQL. Structured Query Language (SQL) is a method used to retrieve information from databases. The database is composed of tables which have data stored in each cell. This allows the user to change the tables in specific location with ease. My chosen article also explains that,”The American National Standards Institute (ANSI) has published guidelines that have established SQL as the standard language for accessing and manipulating relational database management systems”. Using SQL in the auditing field is a generic essential software, which is used to retrieve and compute the data of clients by  displaying the data in an array of formats. This poses a problem for some auditors with little to no computer background. There are SQL code that is needed to set up and use SQL. In order to help auditors, the website provides a multiple free links (http://sqlcourse.com, http://www. w3schools.com/sql ,http://sqlzoo.net ) to help users familiarize themselves with SQL through an interactive online tutorial and examples.

This article helps me understand how SQL can be adapted to many different areas of business. It also explains the difficulties that auditors have when they do not have a strong computer background.With the links provided to help auditors learn the basics,should not only be for auditors but for students wanting to learn the basics and essentials of SQL. Going to the links has given me more insight on how an SQL server works. By learning how to use and implement SQL in auditing will help auditors in the future compute information and analyze data more efficiently.This article relates to the class because we will need to set up our own server and add our own data entries. Getting a head start on learning the basics will help me on the project.

Reference
Bodnar, G. H. (2004). Sql: An internal audit technology. Internal Auditing, 19(1), 34-38. Retrieved from http://search.proquest.com/docview/214189497?accountid=10357