NCJ Number
70555
Journal
Journal of Accountancy Volume: 144 Dated: (December 1977) Pages: 59-65
Date Published
1977
Length
10 pages
Annotation
An overview of differences between file systems and data base systems from a point of view most relevant to auditors presents the alternative structures with emphasis on control.
Abstract
From an auditing or nontechnical viewpoint, necessary controls in a data base environment have certain features found in file systems, but certain controls are more critical. Basic controls, such as approval of change request, revision of documentation, program testing, and revision of backup and recovery procedures, apply to both file and data base systems. In file systems, program changes are generally directed at revising the logical operations performed on the file; for example, restructuring the program for increased efficiency or correcting a previously unknown logic error. The data accessed by the program typically does not change because the file is logically and physically dedicated to the program. However, in a data base system, a change in an application program could involve a change in the logical operations performed on the data, a change in the data items accessed, or both. The possibility of accessing different data items in a given application program can have a cascading effect because data are likely to be accessed by several different application programs. Controls over access to the data represent another major difference between file systems and data base systems. Controls are in four general areas: division of responsibility, access to data, operations, and application programs. Control procedures ensure that application programs access only those data items that they are authorized to access and that any data base management system library changes are properly authorized. Three figures illustrate the file processing system, the data base system, and functions in a data base system. No references are provided.