ACCTG6001: Accounting Information Systems Report on Database Systems

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Added on  2021/06/17

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AI Summary
The report provides an overview of Accounting Information Systems, specifically focusing on database applications. It discusses the importance of databases, highlighting the advantages of Relational Database Management Systems (RDBMS) over traditional file systems, including the ability to generate queries, reports, and apply security measures. The report also covers IT controls essential for maintaining data integrity and security, such as access control, authentication, and backup/recovery techniques. Furthermore, it addresses ethical, privacy, and security issues in the context of database systems, including employee monitoring, data access, and encryption. The report is designed to provide a comprehensive understanding of database applications and their related challenges within an accounting and finance context.
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ACCT6001 Accounting Information Systems
Database Application
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Report
Introduction
The report is showing the entire database of Employee that is developed in MS Access. The
report is explaining the important of database and security in the database.
Database Importance
Earlier only the File Systems were used to store the data of the companies but now the Relational
Database Management System is used. These are the important features that helped the
Relational Database Management System to come into IT industry over File System-
- Ability to generate queries
- Ability to generate database reports
- Ability to apply security standards
- Ability to backup the database and restore at any time
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ER Diagram
(Lucid Software Inc. 2015)
(Watt A. n.d.)
(IBM.com. n.d.)
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IT Controls
IT Controls helps the Relational Database Management System in maintaining the data very
gracefully. It holds the following features-
- Access Control
- Database Integrity
- Authentication
- Authorization
- Database Backup and Recovery Techniques
- Data Validation
- Forensic Controls
(Simplicable 2018)
Ethical, Privacy and Security Issues
Ethical Issues
There are so many ethical issues in the organizations now a day like-
- The organizations have to check the emails of their employees for the security reason.
- The organizations have to apply key loggers on their employees systems for the security
reason.
Security and Privacy Issues
There are so many security and privacy issue in the organizations now a day like-
- The organizations have to use copyright details.
- Authenticate users before accessing the data.
- Give access of database to only authorized users.
- Use firewalls to restrict outsiders.
- Use encryption and decryption techniques.
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References
Lucid Software Inc. (2015). ER Diagram Symbols and Meaning. Retrieved from
http://www.sparxsystems.com/enterprise_architect_user_guide/modeling_languages/
data_flow_diagrams.html
Watt A. (n.d.). Chapter 12 Normalization. Retrieved from
https://opentextbc.ca/dbdesign01/chapter/chapter-12-normalization/
ibm.com.(n.d.). Normalization to avoid redundancy. Retrieved from
https://www.ibm.com/support/knowledgecenter/en/SSEPEK_10.0.0/intro/src/tpc/
db2z_normalizationtoavoidredundancy.html
Simplicable (2018). 29 Examples of IT Control. Retrieved from
https://simplicable.com/new/it-control-examples
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