Core Concepts of Accounting Information Systems 12th Edition by Carolyn Strand Norman, Mark Simkin

تمرين 21

An internal auditor should have a sound understanding of basic data processing concepts such as data organization and storage in order to adequately evaluate systems and make use of retrieval software.
a. Define the following terms as used in a data processing environment (all are nouns): (1) field, (2) record, and (3) file.
b. Define a database. List two advantages and two disadvantages of a database system. (CIA adapted)