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Appendix: Normalizing Tables in a Relational Database

23. Does a user view always require multiple tables to

support it? Explain.
24. What two conditions must valid entities meet?

25. Can two different entities have the same defining

attributes? Explain.

DISCUSSION QUESTIONS
1. Explain how a hashing structure works and why it
is quicker than using an index. Give an example. If
it is so much faster, why isnt it used exclusively?
2. Explain how an embedded audit module works
and why auditors may choose not to use it.
3. Explain the term navigational data models. Contrast
the hierarchical model and the network model.
4. Explain the three types of anomalies associated
with database tables that have not been normalized.
5. Contrast embedded audit modules with generalized audit software.
6. Describe a specific accounting application that
could make use of an VSAM file.
7. Explain why auditors should be familiar with the
principle of data normalization.
8. How is a user view different from a database table?
9. Explain what the term third normal form (3NF)
means.
10. Why is a separate link table required when an
M:M association exits between related tables?
11. In a relational database environment, certain accounting records (for example, journals, subsidiary ledgers, and event general ledger accounts)
may not exist. How is this possible?

12. Explain how to link tables in a 1:1 association.

Why may this be different in a 1:0,1 association?
13. Discuss the accounting implications of the update, insertion, and deletion anomalies associated
with improperly normalized tables.
14. Give three examples that illustrate how cardinality
reflects an organizations underlying business rules.
15. Explain the following three types of pointers:
physical address pointer, relative address pointer,
and logical key pointer.
16. Explain why GAS technology is popular with
most auditors.
17. Explain the risk associated with using GAS to
access complex file structures.
18. Explain the purpose of the input file definition
feature of ACL.
19. Assume that an auditor is reviewing a file containing twenty-five fields of data, only five of
which are relevant to the auditors objective.
Explain how ACL can help in this situation.
20. Explain the purpose of ACLs filter capability.
21. Distinguish between record sampling and monetary unit sampling (MUS).

MULTIPLE-CHOICE QUESTIONS
1. CIA 1186 III-33
In an inventory system on a database management system, one stored record contains part
number, part name, part color, and part weight.
These individual items are called
a. fields.
b. stored files.
c. bytes.
d. occurrences.
2. CIA 586 III-31
The use of pointers can save time when sequentially updating a
a. master file.
b. database management system.

c. batch file.
d. random file.
3. It is appropriate to use a sequential file structure
when
a. records are routinely inserted.
b. a large portion of the file will be processed in
one operation.
c. records need to be scanned using secondary
keys.
d. single records need to be retrieved.
4. Which statement is not correct?
a. The sequential file structure is appropriate
for payroll records.
b. An advantage of a sequential index is that it
can be searched rapidly.

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Chapter 8: Data Structures and CAATTs for Data Extraction

5.

6.

7.

8.

9.

10.

The index sequential access method performs

record insertion operations efficiently.
d. The principal advantage of the hashing
structure is speed of access.
Which of the following statements is not true?
a. Indexed random files are dispersed throughout the storage device without regard for
physical proximity with related records.
b. Indexed random files use disk storage space
efficiently.
c. Indexed random files are efficient when
processing a large portion of a file at one
time.
d. Indexed random files are easy to maintain in
terms of adding records.
Which statement is not correct? The indexed
sequential access method
a. is used for very large files that need both
direct access and batch processing.
b. may use an overflow area for records.
c. provides an exact physical address for each
record.
d. is appropriate for files that require few
insertions or deletions.
Which statement is true about a hashing structure?
a. The same address could be calculated for two
records.
b. Storage space is used efficiently.
c. Records cannot be accessed rapidly.
d. A separate index is required.
In a hashing structure,
a. two records can be stored at the same
address.
b. pointers are used to indicate the location of
all records.
c. pointers are used to indicate the location of a
record with the same address as another
record.
d. all locations on the disk are used for record
storage.
Pointers can be used for all of the following
except
a. to locate the subschema address of the
record.
b. to locate the physical address of the record.
c. to locate the relative address of the record.
d. to locate the logical key of the record.
An advantage of a physical address pointer is that
a. it points directly to the actual disk storage
location.
b. it is easily recovered if it is inadvertently
lost.

c.

c.

11.

12.

13.

14.

15.

16.

17.

it remains unchanged when disks are

reorganized.
d. all of the above are advantages of the physical
address pointer.
Pointers are used
a. to link records within a file.
b. to link records between files.
c. to identify records stored in overflow.
d. all of the above.
In a hierarchical model,
a. links between related records are implicit.
b. the way to access data is by following a predefined data path.
c. an owner (parent) record may own just one
member (child) record.
d. a member (child) record may have more than
one owner (parent).
In a network model,
a. there is one predefined path to a particular
record.
b. many-to-many relationships are supported in
a simple network.
c. management can track and report information by one criterion only.
d. link files are used to connect records in different files.
Which term is not associated with the relational
database model?
a. tuple
b. attribute
c. collision
d. relation
In the relational database model,
a. relationships are explicit.
b. the user perceives that files are linked using
pointers.
c. data are represented on two-dimensional
tables.
d. data are represented as a tree structure.
In the relational database model, all of the following are true except
a. data are presented to users as tables.
b. data can be extracted from specified rows
from specified tables.
c. a new table can be built by joining two tables.
d. only one-to-many relationships can be
supported.
In a relational database,
a. the users view of the physical database is the
same as the physical database.
b. users perceive that they are manipulating a
single table.

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Appendix: Normalizing Tables in a Relational Database

c.

18.

19.

20.

21.

22.

23.

a virtual table exists in the form of rows and

columns of a table stored on the disk.
d. a programming language (COBOL) is used to
create a users view of the database.
The update anomaly in unnormalized databases
a. occurs because of data redundancy.
b. complicates adding records to the database.
c. may result in the loss of important data.
d. often results in excessive record insertions.
The most serious problem with unnormalized
databases is the
a. update anomaly.
b. insertion anomaly.
c. deletion anomaly.
d. none of the above.
The deletion anomaly in unnormalized databases
a. is easily detected by users.
b. may result in the loss of important data.
c. complicates adding records to the database.
d. requires the user to perform excessive updates.
The data attributes that a particular user has permission to access are defined by the
a. operating system view.
b. systems design view.
c. database schema.
d. user view.
e. application program.
Database entities
a. may contain zero or many occurrences.
b. are represented as verbs in an ER diagram.
c. may represent both physical assets and intangible phenomena.
d. are often defined by common attributes that
also define other entities.
e. are unique to a specific user view.
A transitive dependency
a. is a database condition that is resolved
through special monitoring software.

b.

is a name given to one of the three anomalies

that result from unnormalized database tables.
c. can exist only in a table with a composite
primary key.
d. cannot exist in tables that are normalized at
the 2NF level.
e. is none of the above.
24. A partial dependency
a. is the result of simultaneous user requests for
the same data in a partitioned database
environment.
b. is a name given to one of the three anomalies
that result from unnormalized database
tables.
c. can exist only in a table with a composite
primary key.
d. may exist in tables that are normalized at the
2NF level.
e. is none of the above.
25. Repeating group data
a. is a form of data redundancy common to
replicated databases in a distributed database
environment.
b. is a name given to one of the three anomalies
that result from unnormalized database tables.
c. can exist only in a table with a composite
primary key.
d. cannot exist in tables that are normalized at
the 2NF level.
e. is none of the above.
26. The database model most likely to be used in the
development of a modern (not legacy) system is
a. hierarchical.
b. structured.
c. relational.
d. network.
e. navigational.

PROBLEMS
1. Access Methods

For each of the following file processing operations, indicate whether a sequential file, indexed random file,
indexed sequential access method (VSAM), hashing, or
pointer structure works the best. You may choose as
many as you wish for each step. Also indicate which
would perform the least optimally.

a. Retrieve a record from the file based on its primary

key value.
b. Update a record in the file.
c. Read a complete file of records.
d. Find the next record in a file.
e. Insert a record into a file.
f. Delete a record from a file.
g. Scan a file for records with secondary keys.

Copyright 2011 Cengage Learning, Inc. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part.