This study introduces the database architecture that manages data in the main physical memory using columnar format. It proposes a conceptual framework for applying the in-memory columnar database systems to support high-speed continuous audit analytics. To evaluate the proposed framework, this study develops a prototype and conducts simulation tests. The test results show high computational efficiency and effectiveness of the in-memory columnar database relative to the conventional ERP system. Furthermore, the deployment of the in-memory columnar database to the cloud shows the promise of scaling up the in-memory columnar database for continuous audit analytics.

Keywords:
accounting information systems, continuous auditing, in-memory computing, columnar storage, cloud computing
2020
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