AIS Chap 9 Notes
AIS Chap 9 Notes
AIS Chap 9 Notes
Conceptually, there are two methods for designing the interface between program instructions and
data:
1. File-oriented processing: A specific data file was created for each application
2. Data-oriented processing: Create a single data repository to support numerous applications.
Disadvantages of file-oriented processing include redundant data and programs and varying formats for
storing the redundant data.
A. Data Storage - creates excessive storage costs of paper documents and/or magnetic form
B. Data Updating - any changes or additions must be performed multiple times
C. Currency of Information - potential problem of failing to update all affected files
D. Task-Data Dependency - user’s inability to obtain additional information as his or her needs
change
1. No data redundancy: Data is stored only once, eliminating data redundancy and reducing
storage costs.
2. Single update: Because data is in only one place, it requires only a single update, reducing the
time and cost of keeping the database current.
3. Current values: A change to the database made by any user yields current data values for all
other users.
4. Task-data independence: As users’ information needs expand, the new needs can be more easily
satisfied than under the flat-file approach.
Can be costly to implement additional hardware, software, storage, and network resources are
required
Can only run in certain operating environments
may make it unsuitable for some system configurations
Because it is so different from the file-oriented approach, the database approach requires
training users
may be inertia or resistance
Internal Controls and DBMS
The database management system (DBMS) stands between the user and the database per se. Thus,
commercial DBMS’s (e.g., Access or Oracle) actually consist of a database plus…
1. Plus software to manage the database, especially controlling access and other internal controls
2. Plus software to generate reports, create data-entry forms, etc.
3. The DBMS has special software to know which data elements each user is authorized to access
and deny
4. unauthorized requests of data.
DBMS Features
DDL is a programming language used to define the database per se. It identifies the names and the
relationship of all data elements, records, and files that constitute the database.
DML is the proprietary programming language that a particular DBMS uses to retrieve, process, and
store data to / from the database.
Entire user programs may be written in the DML, or selected DML commands can be inserted into
universal programs, such as COBOL and FORTRAN.
Query Language
The query capability permits end users and professional programmers to access data in the database
without the need for conventional programs.
Can be an internal control issue since users may be making an ‘end run’ around the controls built into
the conventional programs.
IBM’s structured query language (SQL) is a fourth generation language that has emerged as the standard
query language.
Objective: develop the database efficiently so that data can be accessed quickly and easily
Most existing databases are relational. Some legacy systems use hierarchical or network databases.
The relational model portrays data in the form of two dimensional ‘tables’.
Its strength is the ease with which tables may be linked to one another.
Relational model is based on the relational algebra functions of restrict, project, and join.
RELATIONAL ALGEBRA
Association – the labeled line connecting two entities or tables in a data model. It describes the
nature of the between them and is represented with a verb, such as ships, requests, or receives
Cardinality – the degree of association between two entities. The number of possible
occurrences in one table that are associated with a single occurrence in a related table. It is used
to determine primary keys and foreign keys
Each row in the table must be unique in at least one attribute, which is the primary key.
Tables are linked by embedding the primary key into the related table as a foreign key.
The attribute values in any column must all be of the same class or data type.
Tables must conform to the rules of normalization, i.e., free from structural dependencies or anomalies.
1. Insertion Anomaly: A new item cannot be added to the table until at least one entity uses a
particular attribute item.
2. Deletion Anomaly: If an attribute item used by only one entity is deleted, all information about
that attribute item is lost.
3. Update Anomaly: A modification on an attribute must be made in each of the rows in which the
attribute appears.
A process which systematically splits unnormalized complex tables into smaller tables that meet two
conditions:
a) all nonkey (secondary) attributes in the table are dependent on the primary key
b) all nonkey attributes are independent of the other nonkey attributes
When unnormalized tables are split and reduced to third normal form, they must then be linked
together by foreign keys.
Steps in Normalization
Insertion anomalies can result in unrecorded transactions and incomplete audit trails.
Deletion anomalies can cause the loss of accounting records and the destruction of audit trails.
Accountants should understand the data normalization process and be able to determine whether a
database is properly normalized.
Databases
1. Identify entities
identify the primary entities of the organization
construct a data model of their relationships
2. Construct a data model showing entity associations
determine the associations between entities
model associations into an ER diagram
Advantages of DDP
Disadvantages of DDP
1. Loss of control
2. Mismanagement of resources
3. Hardware and software incompatibility
4. Redundant tasks and data
5. Consolidating incompatible tasks
6. Difficulty attracting qualified personnel
7. Lack of standards
Data Currency occurs in DDP with a centralized database. During transaction processing, data will
temporarily be inconsistent as records are read and updated.
Database lockout procedures are necessary to keep IPUs from reading inconsistent data and from
writing over a transaction being written by another IPU.
Distributed Databases: Partitioning - Splits the central database into segments that are distributed to
their primary users
Advantages:
users’ control is increased by having data stored at local sites
transaction processing response time is improved
volume of transmitted data between IPUs is reduced
reduces the potential data loss from a disaster
The Deadlock Phenomenon is especially a problem with partitioned databases. This occurs when
multiple sites lock each other out of data that they are currently using. One site needs data locked by
another site. Special software is needed to analyze and resolve conflicts. Transactions may be
terminated and restarted.
Effective for situations with a high degree of data sharing, but no primary user
Database concurrency is the presence of complete and accurate data at all IPU sites. With replicated
databases, maintaining current data at all locations is difficult.
Time stamping is used to serialize transactions. This prevents and resolves conflicts created by updating
data at various IPUs
The following database options impact the organization’s ability to maintain database integrity, to
preserve audit trails, and to have accurate accounting records.