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

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

Edition 12ISBN: 9781118022306
book Core Concepts of Accounting Information Systems 12th Edition by Carolyn Strand Norman, Mark Simkin cover

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

Edition 12ISBN: 9781118022306
Exercise 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)
Explanation
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a) Definition of the flowing terms is:
1...

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