© The Author(s), under exclusive license to APress Media, LLC, part of Springer Nature 2022
J. BushPractical Database Auditing for Microsoft SQL Server and Azure SQLhttps://doi.org/10.1007/978-1-4842-8634-0_1

1. Why Auditing Is Important

Josephine Bush1  
(1)
Boulder, CO, USA
 

Auditing is an official examination and verification of accounts or records. A lot of times people are referring to financial audits, but auditing applies in many more areas than finance. Here in America when people hear auditing, their first natural thought might be the Internal Revenue Service (IRS) . Pretty much everyone feels queasy if the IRS contacts them because they are being audited. It happened to me one time, and the auditor said, “Hold on, we think we owe you money!” ...

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