交易系統清楚且完整的稽核軌跡或審計軌跡（audit trails）對於稽核、管理與控制皆非常重要。在人工作業的環境裡，交易活動所產生的資料都記載於文件與帳簿上，稽核軌跡是由一組文件憑證、帳簿與報表上的參照編號（reference codes）所構成，整個交易處理較跡都可用肉眼在文件與帳簿上查看。但在電腦化作業的環境下，稽核軌跡不但無法用肉眼直接在電子形式的資料庫裡查對，而且也因為資料庫設計原理的特性，而使得其更為模糊不清。資料庫的設計是由許多的外部子綱要整合為概念綱要，再由概念綱要轉換為內部綱要；設計外部、概念綱要時，必要依據一特定的資料模式，以設計出所要的資料庫綱要特性。本文發現資料模式之控制構面及其操縱值，會影響其所設計資料庫綱要之特性；為了設計出具有稽核軌跡特性之資料庫，本文參考E－R模式，再利用「屬性」控制構面及其「一對一」操縱值，提出一個ATE－R的延伸實體關係模式，並使用一個簡易之個案，解說其「屬性」控制屬面及其「一對一」之操縱值是如何設計出具有稽核軌跡特性之資料庫綱要。此模式可以做為企業或軟體廠商分析設計資訊系統資料庫時之參考依據，以增進資訊軟體使用之效益。

　　　　　The clear and complete audit trails of a transaction system re important to auditing, management and control. In the environment of manual operation, the data created during transaction process is all written down on papers and account books; in other words, the audit trails are composed of a group of reference codes on the original documents, books and reports. Hence, all the processing trails are visible and checkable. However, after the data processing environment has been changed from manual operation to computerized operation, the audit trails have become not only invisible due to the electronic data, but also more ambiguous due to the special characteristics of database design principle. The process of database design is from integrating many external schemas into conceptual schema, then converting the conceptual schema into internal schema. In order to design the desired characteristics of database, it is based on a data model to design external and conceptual schema. This paper found that the characteristics of database would be affecred by the "control constructs" and its "manipulated values" of the data model. In order to design the characteristics of audit trails of a database, the E-R model is referred. This paper uses the control construct of "attribute" and its manipulated values of "one to one" to present an ATE-R model. Finally, a simple simulated case is prepared fro illustration of the ATE-R model. It will enhance the effectiveness of information software by using the model to construct databases.