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DISCUSSION QUESTIONS
1. Explain how a hashing structure works and why it
is quicker than using an index. Give an example. If
it is so much faster, why isnt it used exclusively?
2. Explain how an embedded audit module works
and why auditors may choose not to use it.
3. Explain the term navigational data models. Contrast
the hierarchical model and the network model.
4. Explain the three types of anomalies associated
with database tables that have not been normalized.
5. Contrast embedded audit modules with generalized audit software.
6. Describe a specific accounting application that
could make use of an VSAM file.
7. Explain why auditors should be familiar with the
principle of data normalization.
8. How is a user view different from a database table?
9. Explain what the term third normal form (3NF)
means.
10. Why is a separate link table required when an
M:M association exits between related tables?
11. In a relational database environment, certain accounting records (for example, journals, subsidiary ledgers, and event general ledger accounts)
may not exist. How is this possible?
MULTIPLE-CHOICE QUESTIONS
1. CIA 1186 III-33
In an inventory system on a database management system, one stored record contains part
number, part name, part color, and part weight.
These individual items are called
a. fields.
b. stored files.
c. bytes.
d. occurrences.
2. CIA 586 III-31
The use of pointers can save time when sequentially updating a
a. master file.
b. database management system.
c. batch file.
d. random file.
3. It is appropriate to use a sequential file structure
when
a. records are routinely inserted.
b. a large portion of the file will be processed in
one operation.
c. records need to be scanned using secondary
keys.
d. single records need to be retrieved.
4. Which statement is not correct?
a. The sequential file structure is appropriate
for payroll records.
b. An advantage of a sequential index is that it
can be searched rapidly.
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5.
6.
7.
8.
9.
10.
c.
c.
11.
12.
13.
14.
15.
16.
17.
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c.
18.
19.
20.
21.
22.
23.
b.
PROBLEMS
1. Access Methods
For each of the following file processing operations, indicate whether a sequential file, indexed random file,
indexed sequential access method (VSAM), hashing, or
pointer structure works the best. You may choose as
many as you wish for each step. Also indicate which
would perform the least optimally.
Copyright 2011 Cengage Learning, Inc. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part.