（2003）Monitoring high-volume on-line transaction processing systems using a continuous sampling approach.pdfVIP

International Journal of Auditing Int. J. Audit. 7: 3–19 (2003) Monitoring High Volume On-line Transaction Processing Systems Using a Continuous Sampling Approach 1 2 S. Michael Groomer * and Uday S. Murthy 1Indiana University, US 2 University of South Florida, US The purpose of this article is to describe how continuous sampling plans can be used in conjunction with embedded audit modules (EAMs) to monitor transaction processing in on-line database-driven environments. The objectives of this article are (1) to describe the elements and methodology of continuous sampling plans and discuss their applicability for monitoring on-line transaction processing systems, (2) to discuss how continuous sampling plans could be employed in conjunction with EAMs in on-line transaction processing environments, and (3) to illustrate how a continuous sampling plan would work with EAMs in a relational database environment. The contribution of this research lies in the exposition of an appropriate methodology (i.e., co