An Organization Uses a Database Management System (DBMS) as a Repository

question 81

Multiple Choice

An organization uses a database management system (DBMS) as a repository for data. The DBMS, in turn, supports a number of end-user developed applications which were created using fourth-generation programming languages. Some of the applications update the database. Which of the following is the most important control related to the integrity of the data in the database?

• A) End users have their read-only applications approved by the information systems department before accessing the database.
• B) Concurrency update controls are in place.
• C) End-user applications are developed on personal computers before being implemented on the mainframe.
• D) A hierarchical database model is adopted so that multiple users can be served at the same time.

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Definitions:

Consolidated Balance Sheet

A financial statement that shows the combined assets, liabilities, and equity of a parent company and its subsidiaries.

Land

An asset representing the surface of the earth owned by an individual or organization, not including the buildings or resources above or below it.

Impairment Loss

A reduction in the recoverable value of an asset that is greater than its carrying amount on the balance sheet.

Effective Tax Rate

The average percentage of income that an individual or corporation pays in taxes, considering various deductions and credits.