What Is A Auditing?

Auditing is also known as Processing. It can be described as the application and evaluation of processes and procedures by a trained auditor. Thus it can be defined as the action of asking a question, getting an answer and acknowledging the person for that answer. Thus it is nothing but the actual verification of a procedure and its suitability.

An audit can be carried out properly and successfully only if there is a clear knowledge about the procedures carried out because only then it can be compared with the recommended procedure. To put auditing in simple terms it is the process of recording database activity and access to database objects as it occurs in the database. It is done to reduce mistakes and enhance effectiveness.