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INFOTECH AMY > CHAPTER 8 > Flashcards

CHAPTER 8 Flashcards

1
Q

Most audit testing occurs in the ______________ phase of the audit.

A

Substantive-testing

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2
Q

Uses of Substantive Tests [DDCS]

A
  1. Determining the correct value of inventory
  2. Determining the accuracay of prepayments and accurals.
  3. Confirming accounts receivable with customers.
  4. Searching for unrecorded liabilities.
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3
Q

2 General Categories of CAATTS [OA]

A
  1. Organization
  2. Access Method
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4
Q

refers to the way the records are PHYSICALLY ARRANGED on the secondary storage device. This may be either sequential or random.

A

Organization

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5
Q

is the technique used to LOCATE records and to NAVIGATE through the database or file

A

Access Method

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6
Q

describes an environment in which individual data files are NOT INTEGRATED with other files.

A

Flat-file Model

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7
Q

typically called the SEQUENTIAL access method. All records i the file lie in contiquous storage spaces in a specified sequence (ascending or descending) arranged by their primary key.

A

Sequential Structure

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8
Q

is so named because, in addition to the actual data file, there exists a separate INDEX that is itself a file or record addresses.

A

Indexed Structure

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9
Q

Virtual Storage Access Method (VSAM)

A

• is used for very large files that require routine batch
processing and a moderate degree of individual
record processing.

• is used for files that often occupy several cylinders
of contiguous storage on a disk.

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10
Q

VSAM File - 3 Physical Components [IPO]

A
  1. Indexes
  2. Prime Data Storage
  3. Overflow Area
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11
Q

employs an ALGORITHM that converts the primary key of a record directly into a storage address.

A

Hashing Structure

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12
Q

Principal advantage of hashing is

A

access speed

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13
Q

Two significant disadvantages of hashing

A

(1) Does not use storage space efficiently

(2) Different record keys may generate the
same (or similar) residual, which translates
into the same address. This is called a
collision.

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14
Q

Different record keys may generate the
same (or similar) residual, which translates
into the same address.

A

Collision

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15
Q

is used to create a LINKED LIST file. This approach stores in a field of one record the address (pointer) of a related record.

A

Pointer Structure

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16
Q

may also be used to LINK records between files.

A

Pointers

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17
Q

3 Types of Pointers [PRL]

A
  1. Physical Address Pointer
  2. Relative Address Pointer
  3. Logical Key Pointer
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18
Q

contains the ACTUAL disk storage location recorded by the disk controller. It bear no logical relationship to the records they identify

A

Physical Address Pointer

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19
Q

contains the RELATIVE position of a record in the file

A

Relative Address Pointer

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20
Q

contains the PRIMARY KEY of the related record

A

Logical Key Pointer

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21
Q

are BASED on the INDEXED SEQUENTIAL file structure

A

Relational Database

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22
Q

MULTIPLE indexes can be used to create a cross-reference which allows even more FLEXIBLE access to data

A

Inverted List

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23
Q

E. F. Codd originally proposed the principles of the relational model in the late 1960s

A

Relational Database Theory

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24
Q

A System is Relational if it:

A
  1. Represents data in the form of two-dimensional
    tables.
  2. Supports the relational algebra functions of
    restrict, project, and join.
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25
Q

3 Algebra Functions [RPJ]

A
  1. Restrict
  2. Project
  3. Join
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26
Q

extracts specified ROWS from a specified table

A

Restrict

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27
Q

extracts specified ATTRIBUTES (COLUMNS) from a table to create a virtual table

A

Project

28
Q

Builds a NEW physical TABLE from two tables consisting of all concentrated pairs of rows, from each table

A

Join

29
Q

is anything about which the organization wishes to CAPTURE DATA. It may physical, such as inventories, customers, or employees.

A

Entity

30
Q

is the BLUEPRINT for ultimately creating the physical database

A

Data Model

31
Q

The GRAPHICAL representation used to DEPICT the model

A

Entity Relationship Diagram

32
Q

used to describe the number of INSTANCES or records that pertain to a specific entity

A

Occurrence

33
Q

are the data elements that DEFINE an entity

A

Attributes

34
Q

The labeled line CONNECTING TWO ENTITIES in a data model describes the nature of association

A

Associations

35
Q

is the DEGREE of association between two entities. It describes the number of possible occurrences in one table that are associated witha single occurrence in a related table

A

Cardinalities

36
Q

4 Basic Forms of Cardinalites [ZOZO]

A
  1. Zero or One (0,1)
  2. One and Only One (1,1)
  3. Zero or Many (0,M)
  4. One or Many (1,M)
37
Q

are constructed from the data model with each entity in the model being transformed into a SEPARATE PHYSICAL table.

A

Physical Database tables

38
Q

set of data that a particular USER SEES.

A

User view

39
Q

Such tables that exhibit NEGATIVE operational symptoms

A

Anomalies

40
Q

3 Kinds of Anomalies [UID]

A
  1. Update Anomaly
  2. Insertion Anomaly
  3. Deletion Anomaly
41
Q

results from data REDUNDANCY in an unnormalized table

A

Update Anomaly

42
Q

data CANNOT be ADDED to the table

A

Insertion Anomaly

43
Q

involves the unintentional DELETION of data from a table

A

Deletion Anomaly

44
Q

3 Structural Problems within Tables called
Dependencies [RPT]

A
  1. Repeating Groups
  2. Partial Dependencies
  3. Transitive Dependencies
45
Q

involves identifying and REMOVING structural dependencies from the table(s) under review

A

Normalization Process

46
Q

is a TECHNICAL MATTER that is usually the responsibility of systems professionals

A

Database Normalization

47
Q

6 Phases of Database Design / View Modeling : [ ICANCP]

A
  1. Identify entities
  2. Construct a data model showing entity associations
  3. Add primary keys and attributes to the model
  4. Normalize the data model and add foreign keys
  5. Construct the physical database
  6. Prepare he user views
48
Q

begins by IDENTIFYING the primmary entities of the business function in question

A

Identify entities

49
Q

Determine the associations between entities and document them with an ER diagram

A

Construct a data model showing entity associations

50
Q

is a user view derived from the INVENTORY and supplier entities

A

Inventory Status Report

51
Q

a user program where SQL commands will be saved

A

Query

52
Q

combining the data needs of all users into a single SCHEMA or enterprise-wide view

A

View Integration

53
Q

also known as continuous auditing. It is to identify important transactions while they are being processed and extract copies of them in real time

A

Embedded Audit Module (EAM)

54
Q

2 Diadvantages of EAMs
(OV)

A
  1. Operational Efficiency
  2. Verifying EAM Integrity
55
Q

The presence of an audit module within the host application may create significant overhead

A

Operational Efficiency

56
Q

The EAM approach may not be a viable audit technique in environments with a high level of program maintenance

A

Verifying EAm Integrity

57
Q

is the MOST WIDELY USED CAATT for IS auditing. It allows auditors to access electronically coded data files and perform various operations on their cotents

A

Generalized Audit Software (GAS)

58
Q

was designed as a META-LANGUAGE for auditors to access data stored in various digital formats and to test them comprehensively.

A

Audit Command Language (ACL)

59
Q

ACL’s feature that has the ability to READ DATA stores in most forms

A

Data definition

60
Q

allows the auditor to DEFINE important characteristics of the source file

A

Data Definition Screen

61
Q

is simply a way of LOOKING at data in a file. Auditors seldom need to use all the data contained in a file

A

View

62
Q

are EXPRESSIONS that search for records that meet the filter criteria

A

Filters

63
Q

allows the auditor to use logical operators such as AND, OR, <, >, NOT and others to define and test codnitions of any complexity and to process only those records that match specific conditions.

A

Expression Builder

64
Q

allows the auditor to view the distribution of records that fall into specified strata.

A

ACL’s Stratification Feature

65
Q

2 Sampling Methods for Stratical Analysis :
(RM)

A
  1. Record Sampling
  2. Monetary Unit Sampling (MUS)

INFOTECH AMY (2 decks)

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