Discuss why control procedures over access to the data resources become more crucial under the databases approach than flat-file environment, what is role does database management system (DBMS) play in helping to control database environment

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter3: Internal Control Over Financial Reporting: Responsibilities Of Management And The External Auditor
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Discuss why control procedures over access to the data resources become more crucial under the databases approach than flat-file environment, what is role does database management system (DBMS) play in helping to control database environment

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