A Log Management System for Internal Control

Abstract

In recent years, many scandals arising from irregularities in the accounting records of companies have been reported, not only in the United States, but also in Japan. The need for Internal Control is thus growing rapidly. Auditing logs in particular, are important for this purpose, although any Internal Control without an audit function is practically useless. Major companies such as IBM and Sun Microsystems, have already introduced their own systems of Internal Control. However, where systems are outsourced, the larger the company, the greater is the cost of the Internal Control system. An additional problem is the capacity of storage required for logs. This study proposes and develops a system to save log files efficiently and permanently at low cost. It is possible to construct the system at little cost using a Virtual Large Scale Disk (VLSD) as storage for the logs, and the standard functions embedded in the operating system.