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