DEFINITION OF TERMS

1. ACCESS CONTROLS –designed to prevent unauthorized individuals from

viewing, retrieving, corrupting, or destroying the entity’s data
1. User Views – also known as subschema is a subset of the total database that defines
the user’s data domain and restricts his or her access to the database accordingly
2. Database authorization table - contains rules that limit the actions a user can take
3. user-defined procedure allows the user to create a personal security program or
routine to provide more positive user identification than a password can
DEFINITION OF TERMS

4. Data encryption - uses an algorithm to scramble selected data, thus making it

unreadable to an intruder browsing the database
5. Biometric devices, which measure various personal characteristics such as
fingerprints, voiceprints, retina prints, or signature characteristics
DEFINITION OF TERMS

2. BACKUP CONTROLS
1. Database Backup - This is an automatic procedure that should be
performed at least once a day. The backup copy should then be stored in a
secure remote area.
2. Transaction Log(Journal) - It lists transactions in a transaction log file
and records the resulting changes to the database in a separate database
change log.
DEFINITION OF TERMS

3. Checkpoint feature - suspends all data processing while the system

reconciles the transaction log and the database change log against the
database.
4. The recovery module - uses the logs and backup files to restart the
system after a failure
AUDIT PROCEDURES-TESTING INTERNAL
CONTROL

• Responsibility for authority tables and subschemas

• Appropriate Access Authority
• Biometric Controls
• Encryption Controls
AUDIT PROCEDURE-TESTING BACK UP
CONTROLS

• The auditor should verify from system documentation that production

databases are copied at regular intervals (perhaps several times an hour).
• The auditor should verify through documentation and observation that
backup copies of the database are stored off-site to support disaster recovery
procedures.
CASE STUDY - BACKGROUND

• Netflix is the original major streaming option for home television audiences.
When it started nearly 20 years ago, Netflix was a subscription-based DVD
service that would mail DVDs straight to your home. In 2007, Netflix
debuted its streaming service, allowing viewers to watch thousands of on-
demand TV shows and movies ad-free. Ten years later, Netflix has become
one of the biggest names in entertainment, producing critically acclaimed TV
shows and movies and hosting original comedy specials.
CASE STUDY - PROBLEM

• Prior to 2008, Netflix was dependent on its own data centers that ran on
relational databases for the delivery of its services. Being a fast growing
streaming service, it carried thousands of videos. It also stored customer
information and data regarding their viewing behavior in its database. In
August 2008, Netflix experienced a major database disruption as result of a
data center failure, due to which it was unable to ship DVDs to its members for
three days. That forced the company to rethink about operating its own data
centers
CASE STUDY - SOLUTION

• Netflix migrated to Amazon Web Services(AWS) by undertaking business

process re-engineering, bringing about a sea change in its IT infrastructure
and database systems, and designing some proprietary cloud-based systems.
• Netflix replaced its previous Oracle database with Apache Cassandra, a
database known for its scalability and enterprise-grade reliability.
 SUMMARY

• DBMS offers a systematic approach to manage databases via an interface for

users as well as workloads accessing the databases via apps.
• DBMS was designed to solve the fundamental problems associated with storing,
managing, accessing, securing, and auditing data in traditional file systems.
SOURCES:

• Hall, J. A. (2011). Accounting Information Systems 7th Edition. Ohio, USA:

South-Western Cengage Learning.
• https://www.icmrindia.org/casestudies/catalogue/IT%20and
%20Systems/ITSY103.htm
• https://www.icmrindia.org/casestudies/catalogue/IT%20and
%20Systems/Seamless%20Streaming-Excerpts.htm#THE%20PROBLEMS
%20AT%20NETFLIX%20REGARDING%20DATA