出版社：International Association for Computer Information Systems
摘要：In this paper, we theorize that integrating database triggers and constraints with specialized extensive analysis and design techniques will yield business systems with higher levels of integrity. In turn, these improved systems will allow accounting auditors to rely more heavily on such systems, which will improve audit quality and decrease costs. We build a database prototype for a sample accounting system that includes the extensive use of constraints and database triggers to illustrate how these techniques facilitate higher levels of integrity. We also present an analysis and design technique named the TRAC method specifically designed for trigger and constraint design because trigger and constraint management continues to be a thorny issue. It has become so problematic that many database developers advise against using triggers because "unfettered triggers quickly make a database system less maintainable." Some purists state that the data should be maintained in a simple format and that adding triggers violates the notion that database systems should be loosely coupled. We maintain that a standard online transaction processing system (OLTP) database that is used in typical business situations is well-suited for constraints and triggers provided that the constraints and triggers are well-documented. We maintain that any poorly documented system is difficult to use in the development environment. Finally, we make no claims of the usefulness of triggers and constraints for data warehousing applications because the list of needs is very different.
关键词：Data model; accounting information systems; business rules; database; trigger;constraint
