Page 77 - CITP Review
P. 77

Other related systems
            Other relevant systems should also be included in an application integration plan. For manufacturers,
            that would mean manufacturing resource planning (MRP) systems would need to be included in the
            enterprise application integration plan. The same is true if the entity uses electronic data interchange
            (EDI), electronic commerce (e-commerce), electronic funds transfers (EFT), and other systems related to
            financial and accounting transactions.


            Enterprise data replication
            Enterprise data replication (EDR) is a mechanism for copying data between two operating systems. EDR
            can be performed on a full set of data or limited to include only a portion of a data set. EDR can facilitate
            the replication of data in real time, over the course of scheduled intervals, or sporadically. There is no
                                                                                                        26
            alteration of data during the EDR process, as data is copied directly from one system to the next.
            EDR products, often categorized as change data capture or delta processing products, are employed to
            deliver information when sets of data are modified. EDR products offer the capability of sourcing only
            records that have been modified, allowing external systems to remain in sync. These products typically
            function on either a triggering or log-scraping mechanism, with a pointer to the last execution point
                                             27
            employed to track processed data.



            Data warehousing

            Typically, the database used in data analysis and reporting is either in an integrated enterprise system, or
            data is transferred from operational systems and databases, and other relevant systems and databases
            to a data warehouse for specialized purposes and usage.

            Data warehouses are used for business intelligence (BI), dashboard systems, data mining, decision
            support systems (DSS), executive information systems (EIS), and online analytical processing (OLAP)
            cubes.


            Role in supporting BI
            The primary purpose of a data warehouse (DW) is to clean, transform, catalog, and make available data
            for strategic, analytical, and other purposes for management and business professionals. Those
            purposes include data mining, online analytical processing, market research, and decision-making.










            26
              See https://essay.utwente.nl/65553/1/Spruijt_MA_School%20of%20Management%20and%20Governance.pdf,
            accessed August 12, 2019.
            27
              See www.b-eye-network.com/view/14869, accessed August 12, 2019.

            © 2019 Association of International Certified Professional Accountants. All rights reserved.    2-31
   72   73   74   75   76   77   78   79   80   81   82