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International AC: An Education Case on Continuous Monitoring SQL Server Data with ODBC-Linked Tables in Microsoft Access

2016; American Accounting Association; Volume: 13; Issue: 2 Linguagem: Inglês

10.2308/jeta-51597

1558-7940

Sherwood Lane Lambert, Jon Holladay, Dawna Drum,

Data Quality and Management

ABSTRACT This education case teaches students Continuous Auditing/Continuous Monitoring (CA/CM) using Open Database Connectivity (ODBC) connections from students' Microsoft Access (Access) to tables in Microsoft SQL Server (SQL Server). First, the institution's database administrator (DBA) imports the student tables provided with the Teaching Notes into the institution's SQL Server with read-only access. In Access, students create ODBC connections to the SQL Server student tables. Then, students create Access queries using the ODBC-linked tables to monitor for anomalies. During a scheduled week, the DBA, in coordination with the faculty member, enters anomalies in the SQL Server student tables at random times, and students run their Access queries to identify the anomalies.