Databases Reference
In-Depth Information
Exhibit 30-2.
Internal control questionnaire. (
continued
)
Question
Number
Response
Question
Comments
Yes
No
NA
16.
Are standards established for database
performance levels?
17.
Can each data item be associated with the
accounting period in which it belongs?
18.
Is sufficient information maintained in the DBMS
log to reconstruct transaction processing?
19.
Is a log maintained of invalid attempts to access
data and other potential security violations?
20.
Is follow-up action taken on potential security
and access violations?
21.
Are mechanized tools (e.g., database modeling
programs) used by the database
administration function to aid in optimizing
database performance and need satisfaction?
22.
Is data defined in a data dictionary?
23.
Is the data dictionary integrated into the DBMS
so that the definitions and access rules can be
enforced?
24.
Are all adjustments to data in the database made
through application systems, and not entered
directly by technical or administrative
personnel?
25.
Are controls included with downloaded data to
enable users to verify the integrity of the data?
26.
Are end users trained in exercising data integrity
controls, and do they use those procedures?
27.
Are the CASE tools compatible?
28.
Has a plan been developed to integrate all of the
applications that will use the repository?
29.
Do all of the applications using the repository
employ the same definition for the data
included in the repository?
30.
Have standards been established to ensure that
all hardware components to the client/server
system are compatible?
31.
Have standards been established to ensure that
all software packages for the client/server
system are compatible?
32.
Are all databases under the control of the server
facility?
33.
If there are multiple databases, are common
data definitions used throughout all of them?
34.
Does the server facility perform the DBA
function?
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