Cloud-based in-memory columnar database architecture for continuous audit analytics

Yunsen Wang, Alexander Kogan

Research output: Contribution to journalArticlepeer-review

2 Scopus citations

Abstract

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.

Original languageEnglish
Pages (from-to)87-107
Number of pages21
JournalJournal of Information Systems
Volume34
Issue number2
DOIs
StatePublished - 1 Jun 2020

Keywords

  • Accounting information systems
  • Cloud computing
  • Columnar storage
  • Continuous auditing
  • In-memory computing

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