CHAPTER 4: Auditing DatabaseSystems Flashcards
The term database is used in a broad context to include two general approaches:
the flat-file model and the database model.
Private ownership of data, which characterizes this model, is the root cause of several problems that inhibit data
integration
Flat-file model
three common database models:
the hierarchical, the network, and the relational models
these are called navigational databases
because of their structure and inflexibility.
hierarchical and network models
Newer accounting information systems make extensive use of this model.
Relational model
This flexible approach presents data in a two-dimensional format that is conceptually more pleasing to end users than complex navigational structures.
Relational Model
These are data files that contain records with no structured relationships to other files.
Flat files
This is most often associated with so-called legacy systems
flat-file approach
The ___________ environment promotes a single-user view approach to data management whereby end users own their data files rather than share them with other users
flat-file
TRUE OR FALSE
Data files are therefore structured, formatted, and arranged to suit the specific needs of the owner or primary user of the data in a database model.
FALSE
What are the three significant problems in the flat-file approach?
data storage, data updating, and currency of information
A problem in the flat-file model where efficient data management is not possible. To meet the private data needs of diverse users, organizations must incur the costs of both multiple collections and multiple storage procedures. Some commonly used data may be duplicated dozens, hundreds, or even thousands of times within an organization.
Data Storage
An example of this issue in a flat-file environment is when you need to make a change to a customer’s name or address that must be reflected in the appropriate master files. When users keep separate
and exclusive files, each change must be made separately for each user. These redundant updating tasks add significantly to the cost of data management.
Data Updating
An issue in flat-file environment where updated information is not properly disseminated, the change will not be reflected in some users’ data, resulting in decisions based on outdated information.
Currency of Information
This is the user’s inability to obtain additional information as his or her needs change. In other words, a user’s task is limited and decision-making ability is constrained by the data that he or she possesses and controls.
Task-Data Dependency
The _____________ is a special software system that is programmed to know which data elements each user is authorized to access.
DBMS or Database Management System
This approach centralizes the organization’s data into a common database that is shared by other users. With the enterprise’s data in a central location, all users have access to the data they need to achieve their respective objectives.
The Database Approach
A benefit of DBMS where each data element is stored only once, thereby eliminating data redundancy and reducing data collection and storage costs.
Elimination of Data Storage Problem
A benefit of DBMS where each data element exists in only one place, it requires only a single update procedure. This reduces the time and cost of keeping the database current.
Elimination of Data Update Problem
A benefit of DBMS where a single change to a database attribute is automatically made available to all users of the attribute. For example, a customer address change entered by the billing clerk is immediately reflected in the marketing and product services views.
Elimination of Currency Problem
The most striking difference between the database model and the flat-file model is the pooling of data into a common database that is shared by all organizational users. With access to the full domain of entity data, changes in user information needs can be satisfied without obtaining additional private data sets.
Elimination of Task-Data Dependency Problem
The Database Approach eliminates:
- Data Storage Problem
- Data Update Problem
- Currency Problem
- Task-Data Dependency Problem
What are the key elements of the Database Environment?
- The Database Management System
- Users
- The Database Administrator
- Physical database
- DBMS Models
Typical features of DBMS:
- Program development
- Backup and recovery
- Database usage reporting
- Database access
_________________ is a programming language used to define the database to the DBMS.
Data definition language (DDL)
The physical arrangement of records in the database is
presented through the _____________. This is the lowest level of representation, which is one step removed from the physical database. This view describes the structures of data
records, the linkages between files, and the physical arrangement and sequence of records in a file. There is only one __________ for the database.
Internal view
The _____________ describes the entire database. This view represents the database logically and abstractly, rather than
the way it is physically stored. There is only one ___________ for a database.
schema (conceptual view)
The ______________ defines the user’s section of the database—the portion that an individual user is authorized to access.
To a particular user, the _________is the database. Unlike the internal and conceptual views, there may be many distinct _________.
User view/External View