An internal auditor should have a sound understanding of basic data processing concepts such as...
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Accounting
An internal auditor should have a sound understanding of basic data processing concepts such as data organization and storage in order to adequately evaluate systems and make use of retrieval software.
- Define the following terms as used in a data processing environment (all are nouns): (1) field, (2) record, and (3) file.
- (1) Define a database. (2) List two advantages and two disadvantages of a database system. (CIA adapted)
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