I would think the key phrase is "non-information content". Sequential
numbers that have meaning, such as check numbers, would not, in my mind,
fall under this category. Sequential numbers used for assigning ids to
people, however, would likely fall into this category.
Of course, a lot of it depends on the organization's use of that number,
as to whether it is informational or not.
Drew
Bill Haskett wrote:
Clif:
Since I've been in both the accounting and information systems fields for
over 25 years, I can't say as I understand the term "...non-information
content, sequentially assigned, record counter". I'm sure it doesn't mean
what I think it does as I've found sequential counters to be an invaluable
tool in a number of auditing scenarios.
However, it's always possible I could use a good flogging. :-)
Bill
-----Original Message-----
From: [EMAIL PROTECTED]
[mailto:[EMAIL PROTECTED] On Behalf Of
Clifton Oliver
Sent: Wednesday, June 15, 2005 10:49 PM
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
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Drew Henderson "There are two types of people -
Dir. for Computer Center Operations those who do the work and those
[EMAIL PROTECTED] who take the credit. Try to be
in the first group, there is
110 Ginger Hall less competition."
Morehead State University Indira Ghandi
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Phone: 606/783-2445 Fax: 606/783-5078
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