When I was involved in a audit he wanted proof of missing invoice numbers. 15 years ago. I kinda laughed we didn't have the proof at that time, and from then forward we kept the printed 'voided' invoice (for invoices that printed incorrectly) in the numerical paper file. But as a programmer I know it would take me nothing at all to simply duplicate a voided invoice. And even in times when the printer jammed... we had no choice but to fake the missing invoice numbers. Really seemed pointless to me. He wouldn't take the printed sales journal with the missing numbers on it for proof, he wanted a paper invoice with the number on it and void written on it. This was a system where we did the data entry for the invoice, (batch) printed the invoices, CHECKED them manually, voided any that were wrong and THEN ran the update. Ah.. the good ole days.
~Marilyn -----Original Message----- From: Clifton Oliver [mailto:[EMAIL PROTECTED] Sent: Thursday, June 16, 2005 12:49 AM To: [email protected] Subject: Re: [U2] Best practice for Sequential IDs using TRANSACTION START & COMMIT/RO... I just can't keep quiet any more. Any auditor who depends on a non-information content, sequentially assigned, record counters as an audit trail ought to be flogged and sent back to Auditing For Dummies. If your auditor demands that, I'd suspect they are a paper-based bean counter, not an Information Systems Auditor. -- Regards, Clif Member ISACA www.isaca.org ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ W. Clifton Oliver, CCP CLIFTON OLIVER & ASSOCIATES Tel: +1 619 460 5678 Web: www.oliver.com ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ On Jun 15, 2005, at 8:47 PM, Stevenson, Charles wrote: > Missing sequential numbers isn't important to me, but it's a good point > for general discussion. > > cds > > From: Bruce Nichol >> This is all well and good if the "commit" goes ahead, but if >> "rollback" is the action, don't you lose a supposedly >> sequential "root key" into the vapours? >> >> Never to be seen again? >> >> That'd make an auditor go spare..... "61,62,63,65,66... Hang >> on! Where's >> 64? .... Stop the presses! Everybody down and look for 64..." ------- u2-users mailing list [email protected] To unsubscribe please visit http://listserver.u2ug.org/ ------- u2-users mailing list [email protected] To unsubscribe please visit http://listserver.u2ug.org/
