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Chapter 8 Data Structures and

CAATs for Data Extraction 
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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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Chapter 8 Data Structures and

CAATs for Data Extraction 
Uploaded by Camille Saranghae

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Ch 01 Solution Steve Jobs IT-Audit-Ch-9 J. Hall IT A
    Manual Ch9 MC
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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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Chapter 8 Data Structures and

CAATs for Data Extraction 
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    Manual Ch9 MC
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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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Chapter 8 Data Structures and

CAATs for Data Extraction 
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    Manual Ch9 MC
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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.