Accounting Information Systems: The Processes and Controls, 2nd Edition

CHAPTER 13

Data and Databases

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

The need for data collection and storage

Methods of storing data and the interrelationship between storage and processing

The differences between batch processing and real-time processing

The importance of databases and the historical progression from flat-file databases to relational databases

The need for normalization of data in a relational database

Data warehouse and the use of a data warehouse to analyze data

The use of OLAP and data mining as analysis tools

Distributed databases and advantages of the use of distributed data

Cloud-based databases

Controls for data ...