The Essential Characteristics of the Database Approach to Data Processing

question 112

Multiple Choice

The essential characteristics of the database approach to data processing of accounting data requires that

• A) data storage is integrated into a single database.
• B) separate processing routines are required for separate files.
• C) all access to integrated files is through a single software system.
• D) data storage is integrated into a single database and all access to integrated files is through a single software system.

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Definitions:

Illegal Accounting Procedures

Practices in accounting that violate laws or regulations, often intended to conceal true financial performance or to deceive stakeholders.

Whistle-blowers

Whistle-blowers are individuals who expose illegal, unethical, or fraudulent activities within an organization to the public or to those in positions of authority.

Confidential Medical Records

Private health information that is legally protected, detailing an individual's medical history and treatments.

Unethical

Behaviors or practices that are morally wrong, often violating professional standards or societal norms.