International Journal of Science, Engineering and TechnologyAuthors: Nagender Yamsani
Abstract: Enterprise organizations operating regulated data environments continue to face persistent challenges in demonstrating how master data is created, modified, and consumed in a manner that withstands audit scrutiny. This study examines how auditability can be intentionally embedded into enterprise master data management systems through the disciplined design of data lineage transparency and controlled change mechanisms. The research addresses a critical gap between regulatory audit expectations and the practical limitations of traditional, inspection driven data governance approaches. Using a qualitative, design oriented methodology grounded in enterprise architecture analysis and evidence mapping across large financial institutions, the study investigates how lineage, change governance, and audit evidence are operationalized within real world MDM programs. The findings indicate that audit readiness is most effectively achieved when lineage capture, change discipline, and evidence retention are treated as foundational system capabilities rather than supplementary controls. The study introduces a structured framework that links master data lineage, change lifecycle governance, and audit evidence artifacts into a coherent, auditable operating model. This contribution advances existing literature by reframing auditability as a design property of enterprise data systems, offering both strategic and practical implications for data governance leaders, architects, and regulators. The results provide a transferable reference for institutions seeking to strengthen trust, traceability, and regulatory confidence in enterprise scale master data environments.
DOI: https://doi.org/10.5281/zenodo.18184902
