Harvard University

AUDIT 111

Chapter 8-Data Structures and CAATTs for Data Extraction

TRUE/FALSE

1)The database approach to data management is sometimes called the flat file approach.

2. The two fundamental components of data structures are organization and access method.

3. When a large portion of the file is to be processed in one operation such as payroll, sequential data structures are an inefficient method of organizing a file.

1. An advantage of using an indexed random file structure is that records are easily added and deleted.

2. The hierarchical database model forces users to navigate between data elements using predefined structured paths.

3. A network model does not allow children files to have multiple parent files.

1. 8. The physical database is an abstract representation of the database.

1. 9. A customer name and an unpaid balance is an example of a one-to-many relationship.

1. 10. In the relational model, a data element is called a relation.

1. 11. Data normalization groups data attributes into tables in accordance with specific design objectives.

1. 12. Under the database approach, data is viewed as proprietary or owned by users.

1. 13. VSAM file structures are most effective where rapid access to individual records is a priority need.

1. 14. A join builds a new table by creating links.

1. 15. The deletion anomaly is the least important of the problems affecting unnormalized databases.

1. 16. EAM’s allow auditors to identify significant transactions for substantive testing.               
   17. Generalized audit software packages are used to assist the auditor in performing substantive tests.

1. 18. GAS can be used with simple data structures but not complex structures

1. 19. Logical database design is the foundation of the conceptual design.

1. 20. An entity is any physical thing about which the organization wishes to capture data.

1. 21. An ER diagram is a graphical representation of a data model.

1. 22. The term occurrence is used to describe the number of attributes or fields pertaining to a specific entity.

1. 23. Cardinality describes the number of possible occurrences in one table that are associated with a single occurrence in a related table.

1. 24. A table in third normal form is free of partial dependencies, multiple dependencies, and transitive dependencies.

1. 25. Improperly normalized databases are associated with three types of anomalies: the update anomaly, the insertion anomaly, and the deletion anomaly.

MULTIPLE CHOICE

1. An inventory record contains part number, part name, part color, and part weight. These individual items are called

2. It is appropriate to use a sequential file structure when
   1. records are routinely inserted.
   2. single records need to be retrieved.
   3. records need to be scanned using secondary keys.
   4. a large portion of the file will be processed in one operation.

3. Which of the following statements is not true?

1. Indexed random files are dispersed throughout the storage device without regard for physical proximity with related records.
2. Indexed random files use disk storage space efficiently.
3. Indexed random files are efficient when processing a large portion of a file at one time.
4. Indexed random files are easy to maintain in terms of adding records.

4. Which characteristic is associated with the database approach to data management?

5. Which statement is not correct? The VSAM structure
   1. is used for very large files that need both direct access and batch processing.
   2. may use an overflow area for records.
   3. provides an exact physical address for each record.
   4. is appropriate for files that require few insertions or deletions.                

6. Which statement is true about a hashing structure?

1. The same address could be calculated for two records.
2. Storage space is used efficiently.
3. Records cannot be accessed rapidly.
4. A separate index is required.

7. In a hashing structure,
   1. two records can be stored at the same address.
   2. pointers are used to indicate the location of all records.
   3. pointers are used to indicate the location of a record with the same address as another record.
   4. all locations on the disk are used for record storage.      
8. Pointers can be used for all of the following except
   1. to locate the subschema address of the record.
   2. to locate the physical address of the record.
   3. to locate the relative address of the record.
   4. to locate the logical key of the record.  

9. Pointers are used
   1. to link records within a file.
   2. to link records between files.
   3. to identify records stored in overflow.
   4. all of the above.

10. In a hierarchical model

11. Which term is not associated with the relational database model?

                                            PTS:     1

12. In the relational database model

13. In the relational database model all of the following are true except

14. In a relational database

15. The update anomaly in unnormalized databases

16. The most serious problem with unnormalized databases is the

17. The deletion anomaly in unnormalized databases

18. Which statement is correct?

19. Which of the following is not a common form of conceptual database model?

20. Which of the following is a relational algebra function?

21. Entities are

22. A user view

23. All of the following are advantages of a partitioned database except

24. Each of the following is a relational algebra function except

25. A table is in first normal form when it is

26. A table is in second normal form when it is

27. A table is in third normal form when it is

28. Which statement is not true? Embedded audit modules

29. Generalized audit software packages perform all of the following tasks except

30. A transitive dependency
    1. is a database condition that is resolved through special monitoring software.

1. 2. is a name given to one of the three anomalies that result from unnormalized database tables.
   3. can exist only in a table with a composite primary key.
   4. cannot exist in tables that are normalized at the 2NF level.
   5. is none of the above.

SHORT ANSWER

1. What are the two fundamental components of data structures?

2. Give an advantage and a disadvantage of the sequential data structure

3. What are the three physical components of a VSAM file?

4. Give two limitations of the hierarchical database model?

5. Comment on the following statement: “Legacy systems use flat file structures.”

6. What is a pointer in a data file?

7. Explain how a separate linking file works in a network model.

8. Describe a specific data element, entity, and record type in the expenditure cycle.

9. What is the relationship between a database table and a user view?

10. How does the database approach solve the problem of data redundancy?

11. Explain how linkages between relational tables are accomplished.

12. Explain the basic results that come from the restrict, project, and join functions.

13. Explain the purpose of an ER diagram in database design.

14. Explain how to link tables in (1:1) association. Why may this be different in a (1:0,1) association?

15. Why are the hierarchical and network models called navigational databases?

16. What is view integration?

17. How does the embedded audit module support the auditor?

18. Outline some of the key advantages of GAS.

GAS allows auditors to access electronically coded data files of their clients, both simple and complex structures, and to perform various operations on their contents. GAS is popular for the following reasons:

19. How can a poorly designed database result in unintentional loss of critical records?

20. What is repeating group data?

21. What is a partial dependency?

22. What is a transitive dependency?

23. What is the update anomaly?

24. What is the insertion anomaly?

25. When is a table in third normal form (3NF)?

ESSAY

1. Contrast procedures for preparing backups in a sequential file environment and direct access file environment.

2. Explain how a hashing structure works and why it is quicker than using an index. Give an example. If it so much faster, why isn't it used exclusively?

3. Explain the following three types of pointers: physical address pointer, relative address pointer, and logical key pointer.

4. Give three examples that illustrate how cardinality reflects an organization’s underlying business rules.

5. Explain the three types of anomalies associated with database tables that have not been normalized.

6. What are the key control implications of the absence of database normalization?

7. What are the characteristics of a properly designed relational database table?

8. What is an embedded audit module?