Chapter 8 Data Structures and Caats For Data Extraction [PDF]

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Ch 01 Solution Manual



Steve Jobs



IT-Audit-Ch-9



J. Hall IT A Ch9 MC



Chapter 8 data structures and CAATs for data extraction 1.



Explain hashing structure works and why is it it quicker than using an index. Give an exampl is so much faster, why isn’t it used exclusively? Hash tables are used to quickly store and retrieve data (or records). Records are stored in



buckets using hash keys Hash keys are calculated by applying a hashing algorithm to a chos



value contained within the record. This chosen value must be a common value to all the rec Each bucket can have multiple records which are be organized in a particular order. It is quicker than index since each key doesn’t have to be unique from the other.



For example, Let's say you have 200 objects, but only 15 of them have hash codes that beg



with the letter 'B.' The hash table would only need to look up and search through the 1 5 ob in the 'B' bucket, rather than t han all 200 objects. It may impair data efficiency that is why it is not used e xclusively. 2.



Explain how an embedded audit module works and why auditors may choose not to use it.



A predecessor technology to continuous audit is the Embedded Audit Module (EAM). These challenges are analyzed by the development of ten e xamples of EAM alerts in a fraud environment. The alerts employ stored database procedures and triggers to monitor the



internal control environment. The alerts are complementary to the strengthening of a firm internal control system by monitoring and reporting the irregularities in the control environment. Auditors may choose not to use it because of certain limitations of EAM. These limitations



a number of issues that must be considered before continuous audit can be widely adopted 3.



Explain the term navigational data models. Contrast the hierarchical model and the networ model.



Navigational data models have limits in their design for dynamic navigation and more work



should be done in the research of real time navigation data models. In the paper, it discuss



the content of real time navigation data and gets that the content mainly contains data of t



events and data of traffic flow. Both of them are different feature classes of real-time navig data based on ISO-GDF model. Hierarchical model arranges data in relational chronological manner while network model illustrates data in terms of connections and links.



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Deletion anomaly occurs when important files or stored data may be lost due to deletion o some data



Insertion anomaly occurs when data may be impaired due to storing additional files and da 5.



Contrast embedded audit modules with generated audit software.



EAM focuses on audit and assurance of stored data in standardized manner. GAS is flexible the user of data in the audit procedure of the client. 6.



Describe a specific accounting application that could make use of an VSAM file



In recording a production under process costing in which each department processes a sing activity in batches. 7.



Explain why auditors should be familiar with the principle of data normalization



Auditors should be familiar with the principle of data normalization since it is associated wi data anomalies that may impair data. 8.



How is a user view different from database table?



User view provides room for comment and qualitative evaluation. Database table is more o quantitative data evaluation. 9.



Explain what the term third normal form means



Third normal form (3NF) is a normal form used in database normalization. 3NF was original



defined by E.F. Codd in 1971.[1] Codd's definition states that a t able is in 3NF if and only if b of the following conditions hold: The relation R (table) is in second normal form (2NF)



Every non-prime attribute of R is non-transitively dependent (i.e. directly dependent) on ev super key of R.



10. Why is a separate link table required when an M:M association exits between related table



To prevent data anomalies, overwriting of data, and having a single data with multiple mea



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12. Explain how to link tables in a 1:1 association. Why may this be different in a 1:0:1 associat



Two tables are related in a one-to-one (1—1) relationship if, for every row in the first table



there is at most one row in the second table. True one-to-one relationships seldom occur in real world. This type of relationship is often created to ge t around some limitation of the database management software rather than to model a r eal-world situation.



1:1 association assures a single pair relationship, in 1:0:1 association, one record may not h any corresponding link at all.



13. Discuss the accounting implications of the update, insertion, and deletion anomalies associ with improperly normalized tables. Update anomaly occurs when stored data may be impaired by data updates.



Deletion anomaly occurs when important files or stored data may be lost due to deletion o some data



Insertion anomaly occurs when data may be impaired due to storing additional files and da



14. Give three examples that illustrate how cardinality reflects an organization’s underlying bus rules



There is M:M association between inventory and supplier entities. One or more vendors su each inventory items.



There is 1:0:M association between supplier and purchase order entities. Each supplier may receive zero or one purchase order for the period.



The association between receiving and inventory entities is 0, M:M. each item of inventory received may have been many times or never .



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



Physical address pointer contains the value of absolute address in the next data record whi to be accessed



Relative address pointer contains the value of relative address o f the next data record whic to be required



Logical key pointer contains the key field of record which helps to link the required next rec



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information system and ..... met in the most effective and efficient way - sufficient and ade disposal. 17. Explain the risk associated with using GAS to access complex file structures



Most common risk associated with GAS is the risk that data integ rity will be compromised b procedure used to create the flat file. 18. Explain the purpose of the input file definition feature of ACL It has the ability to read data stored in most formats. Auditors will know the source file physically resides and its field layout. 19. Assume that an auditor is reviewing a file containing 25 f ields of data, only 5 of which are relevant to the auditor’s objective. Explain how ACL can help in this situation



ACL software has a filter capability in which irrelevant data are not included in sampling for audit procedures. Resulting in less work effort and better time management. 20. Explain the purpose of ACL’s filter capability ACL’s expression builder used in filters allows to use logical operators to define and test



conditions of any complexity and to process only those records that match specific conditio 21. Distinguish between record sampling and monetary unit sampling



When records are fairly evenly distributed across strata, record sampling is preferre d, havin each record equal chance of being chosen.



If file is heavily skewed with large values, MUS is advisable to produce a sample that includ larger dollar amounts.