Imagine that you have been selected as the consultant to design a new computer system for an investment company. Write a five to seven (5-7) page paper in which you:

1. Discuss the considerations for implementing an operating and database system. Recommend the optimum system, considering the types of revenue and expense transactions for this company.
2. Assess the issues related to data management, key elements of the database environment, controlling and auditing data management, and the related risk to an organization. Discuss possible strategies to mitigate those risks of installing a database without adequate controls.
3. Analyze the six (6) broad classes of control activities defined by Committee of Sponsoring Organizations (COSO) and determine how they will impact the database design.
4. Recommend the appropriate database structure for the types of transactions that will be entered and whether the computer operations would be more effective if they were centralized or decentralized.
5. Use at least three (3) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

Your assignment must follow these formatting requirements:

• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
• Include a cover page containing the title of the assignment, the student's name, the professor's name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are:

• Assess how security and controls processes related to networks, operating systems, and data management are designed and implemented to create sufficient controls over organizational assets.
• Use technology and information resources to research issues in emerging auditing technologies.
• Write clearly and concisely about emerging auditing technologies using proper writing mechanics.