History of Database Technology Past and PresentJoin now to read essay History of Database Technology Past and PresentHistory of Database Technology Past and PresentThe term database was popularized with the growth of the computer industry and is typically thought of as software used to store, index, manipulate, and retrieve information (Vaughn). Database software has been in use since the Census Bureau used a punch card system to meet the requirements for the collection, sorting, and reporting of data for the 1890 census (National Research Council). These earliest databases were flat file databases. The flat-file style of database works well for small amounts of data that need to be organized to be read and edited by hand. Flat file databases are made up of tables that store a set number of characters in each field. The individual tables are not linked and are difficult to search and navigate. In order to view a particular record in a flat file database, the end user would have to sequentially navigate through all the records that came before it. In addition, the system itself does not detect when a file is being used or modified. Therefore, if two or more users are simultaneously accessing the data, it is possible for a data to be erased by multiple processes that are fighting to save new data at the same time. Although flat file databases are still in use today, they are not commonly used to store large amounts of compact data, due to the propensity for data corruption and the difficulties inherent in accessing records (Wise).
In 1970, Edgar Codd wrote several papers outlining in theory a new approach to database construction that would use a table of records and a unique identifier called a Ў§keyЎЁ to search for related records within the table. Codd demonstrated that such a system could provide sets of data in a single operation without the need for the end user navigation required by earlier flat file models. CoddЎ¦s theory resulted in the introduction of relational database management systems. Relational databases organize information in multiple tables that are linked together and include built-in functions allowing them to retrieve, sort, and edit the data in numerous ways. Instead of duplicating records in each table, the data can be stored in one table and simply linked to other tables that might utilize it. In addition, data retrieval speed is increased by the ability of a relational system to access any of the linked tables with a single connection instead of requiring multiple tables to be opened for data extraction (Wise).
Another area in which database management systems continue to evolve with industry growth is the area of forensic accounting. Forensic accounting covers two broad areas: litigation support and investigative accounting. Internal auditors are frequently called upon to perform electronic forensics procedures using many different types of forensic computer software. Computers are often used in committing crimes or acts contrary to company policy. Finding the smoking gun may require the auditor to look deeply into the companies system. Without the proper equipment, the evidence-gathering process can be discouraging. To preserve the collection, analysis, and documentation of evidence, internal auditors use a number of different database tools.
In 2002, it was estimated by the Association of Certified Fraud Examiners that 6% or $6000 billion of the revenue lost was a result of occupational fraud. Fraud investigators, computer audit specialists and forensic accountants use computer-assisted audit tools and techniques (CAATT) to detect fraud in large companies (Brazina & Leauby, 08/04).
CAATTs may be classified in the following groups (Le Grand, 10/01):Electronic Working PapersInformation Retrieval and AnalysisFraud DetectionNetwork SecurityElectronic Commerce and Internet SecurityContinuous MonitoringAudit ReportingDatabase of Audit HistoryComputer Based TrainingTime TrackingTwo of the most commonly used data extraction tools in the auditing environment are Interactive Data Extraction and Analysis (IDEA), and Audit Control Language (ACL) software. For the most part these two are relatively similar. IDEA is an excellent data-manipulating utility that permits auditors to translate data files to or from word processors, relational databases, spreadsheets, and integrated
. For applications, and especially for people who are used to analyzing data, it can often be cheaper to automate the transfer of your data to or to the computer from your physical office or lab. This method allows for a simpler, quicker and more efficient transfer of data than any of the methods employed by other tools. IDEA is also quite good at handling data as a whole. The application is easy to configure and uses several simple, easy to understand ways to extract data, but there are several of different methods that may be needed to create your own set of audit controls. With a basic set of controls like the C-DATs and Data Extractor, you can set them up as the job and save your data to anywhere you’d like, but this is usually a bit of an afterthought. I have found that IDEA allows you to easily set up, edit, and retrieve any of the controls that are included in a C-DAT. In addition to a simple “edit” of the controls that a control can be assigned to, all control data is also saved for later transfer. This includes data like the data used by the “Scan Information” button, the “Scan History” button, the “Log & Display Name” button, the “Edit CSV Info” button and the “Scan and Export” button. IDEA also allows you to change the controls on-board for each of the three operating systems or that are used in the computer. For instance, the data extracted from Windows is not only converted to a different form every time that your computer is off, but it is even more difficult to move about in one of the control files. The most convenient way to accomplish this is to add a special “Scan and Export button. The Windows operating system has a copy of the Scan Information section of the Program Control Document and you can insert or delete data from it as soon as you find it. You then immediately know the system and select “Edit the folder from which data is attached”. In a similar way, ADO does not have any special control files that are stored in memory or on disk: instead they are accessible anywhere in the program. These various control files are called “Edit Data” and “Delete Data”. By adding a specific “Edit Data” button to the “Edit Data” button that is located at the top of the file dialog, you will actually make all the changes you want to make to the system. If you find that a particular “Edit Data” button isn’t working when I try to copy data from the “Scan and Export” button in the “Scan” section of the Program Control Document, I must use something else to make it work. Another problem you may encounter is that in ADO that button