ch03 - Chapter 3: Data Management Systems IT Auditing &...

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Chapter 3: Data Management Systems
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DATA-FLAT FILES e.g., Figure 3.1 [p.94] Disadvantages Data storage Data updating Currency of information Task-data dependency (limited access) Data integration (limited inclusion) Do not use accounting data to support decisions Manipulate existing data to suit unique needs Obtain additional private sets of data, incurring costs and operational problems
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DATA-DATABASE e.g., Figure 3.2 [p.96] How database approach eliminates the five disadvantages of flat files Data storage Data updates Currency of information Task-data dependency (limited access) Data integration (limited inclusion)
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CENTRALIZED DATABASE SYSTEM Figure 3.3 [p.98] Database Environment DBMS Users Database administrator Physical database
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DBMS Typical features Program development Backup and recovery Database usage reporting Database access
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DBMS Data definition language (DDL) Views Figure 3.4 [p.99] Internal / physical view Conceptual / logical view External / user view
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ch03 - Chapter 3: Data Management Systems IT Auditing &...

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