Deck 8: Data Structures and CAATTs for Data Extraction

Question 1

Logical database design is the foundation of the conceptual design.

Answer 1

False

Question 2

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

Answer 2

True

Question 3

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

Answer 3

False

Question 4

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.

Question 5

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

Question 6

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

Question 7

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

Question 8

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

Question 9

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

Question 10

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

Question 11

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

Question 12

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

Question 13

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

Question 14

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

Question 15

EAM's allow auditors to identify significant transactions for substantive testing.

Question 16

A join builds a new table by creating links.

Question 17

Generalized audit software packages are used to assist the auditor in performing substantive tests.

Question 18

GAS can be used with simple data structures but not complex structures

Question 19

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

Question 20

The physical database is an abstract representation of the database.

Question 21

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

A)
Data sharing
B)
Multiple storage procedures
C)
Data redundancy
D)
Excessive storage costs

Question 22

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

Question 23

In the relational database model

A) relationships are explicit
B) the user perceives that files are linked using pointers
C) data is represented on two-dimensional tables
D) data is represented as a tree structure

Question 24

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

Question 25

Which statement is not correct? The VSAM structure

A)is used for very large files that need both direct access and batch processing.
B)may use an overflow area for records.
C)provides an exact physical address for each record.
D)is appropriate for files that require few insertions or deletions.

Question 26

Which statement is true about a hashing structure?

A) The same address could be calculated for two records.
B) Storage space is used efficiently.
C) Records cannot be accessed rapidly.
D) A separate index is required.

Question 27

The most serious problem with unnormalized databases is the

A) update anomaly
B) insertion anomaly
C) deletion anomaly
D) none of the above

Question 28

Which term is not associated with the relational database model?

A) tuple
B) attribute
C) collision
D) relation

Question 29

In a hierarchical model

A)
Links between related records are implicit
B)
The way to access data is by following a predefined data path
C)
An owner (parent) record may own just one member (child) record
D)
A member (child) record may have more than one owner (parent)

Question 30

Pointers are used

A)to link records within a file.
B)to link records between files.
C)to identify records stored in overflow.
D)all of the above.

Question 31

Which of the following statements is not true?

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

Question 32

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

Question 33

The update anomaly in unnormalized databases

A) occurs because of data redundancy
B) complicates adding records to the database
C) may result in the loss of important data
D) often results in excessive record insertions

Question 34

Pointers can be used for all of the following except

A)to locate the subschema address of the record.
B)to locate the physical address of the record.
C)to locate the relative address of the record.
D)to locate the logical key of the record.

Question 35

In a hashing structure,

A)two records can be stored at the same address.
B)pointers are used to indicate the location of all records.
C)pointers are used to indicate the location of a record with the same address as another record.
D)all locations on the disk are used for record storage.

Question 36

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

A) data is presented to users as tables
B) data can be extracted from specified rows from specified tables
C) a new table can be built by joining two tables
D) only one-to-many relationships can be supported

Question 37

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

Question 38

It is appropriate to use a sequential file structure when

A)records are routinely inserted.
B)single records need to be retrieved.
C)records need to be scanned using secondary keys.
D) a large portion of the file will be processed in one operation.

Question 39

An inventory 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.

Question 40

In a relational database

A) the user's view of the physical database is the same as the physical database
B) users perceive that they are manipulating a single table
C) a virtual table exists in the form of rows and columns of a table stored on the disk
D) a programming language (COBOL) is used to create a user's view of the database

Question 41

What is a pointer in a data file?

Question 42

Comment on the following statement: "Legacy systems use flat file structures."

Question 43

Generalized audit software packages perform all of the following tasks except

A) recalculate data fields
B) compare files and identify differences
C) stratify statistical samples
D) analyze results and form opinions

Question 44

A table is in first normal form when it is

A) free of repeating group data
B) free of transitive dependencies
C) free of partial dependencies
D) free of update anomalies
E) none of the above

Question 45

A table is in third normal form when it is

A) free of repeating group data
B) free of transitive dependencies
C) free of partial dependencies
D) free of deletion anomalies
E) none of the above

Question 46

Give an advantage and a disadvantage of the sequential data structure

Question 47

What are the three physical components of a VSAM file?

Question 48

A table is in second normal form when it is

A) free of repeating group data
B) free of transitive dependencies
C) free of partial dependencies
D) free of insert anomalies
E) none of the above

Question 49

All of the following are advantages of a partitioned database except

A) increased user control by having the data stored locally
B) deadlocks are eliminated
C) transaction processing response time is improved
D) partitioning can reduce losses in case of disaster

Question 50

What are the two fundamental components of data structures?

Question 51

Which of the following is a relational algebra function?

A) restrict
B) project
C) join
D) all are relational algebra functions

Question 52

Which statement is correct?

A) in a normalized database, data about vendors occur in several locations
B) the accountant is responsible for database normalization
C) in a normalized database, deletion of a key record could result in the destruction of the audit trail
D) connections between M:M tables are provided by a link table

Question 53

A user view

A) presents the physical arrangement of records in a database for a particular user
B) is the logical abstract structure of the database
C) specifies the relationship of data elements in the database
D) defines how a particular user sees the database

Question 54

Give two limitations of the hierarchical database model?

Question 55

The deletion anomaly in unnormalized databases

A) is easily detected by users
B) may result in the loss of important data
C) complicates adding records to the database
D) requires the user to perform excessive updates

Question 56

Each of the following is a relational algebra function except

A) join
B) project
C) link
D) restrict

Question 57

Which statement is not true? Embedded audit modules

A) can be turned on and off by the auditor.
B) reduce operating efficiency.
C) may lose their viability in an environment where programs are modified frequently.
D) identify transactions to be analyzed using white box tests.

Question 58

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

A) hierarchical
B) network
C) sequential
D) relational

Question 59

A transitive dependency

A)is a database condition that is resolved through special monitoring software.
B)is a name given to one of the three anomalies that result from unnormalized database tables.
C)can exist only in a table with a composite primary key.
D)cannot exist in tables that are normalized at the 2NF level.
E)is none of the above.

Question 60

Entities are

A) nouns that are depicted by rectangles on an entity relationship diagram
B) data that describe the characteristics of properties of resources
C) associations among elements
D) sets of data needed to make a decision

Question 61

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

Question 62

What is view integration?

Question 63

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

Question 64

What is repeating group data?

Question 65

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

Question 66

What is the update anomaly?

Question 67

Why are the hierarchical and network models called navigational databases?

Question 68

Explain the purpose of an ER diagram in database design.

Question 69

Explain how linkages between relational tables are accomplished.

Question 70

How does the embedded audit module support the auditor?

Question 71

What is a transitive dependency?

Question 72

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

Question 73

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

Question 74

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:

Question 75

What is a partial dependency?

Question 76

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

Question 77

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

Question 78

What is the insertion anomaly?

Question 79

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

Question 80

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