Q. 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.
a. Define the subsequent terms as used in a data processing environment (all are nouns):
(1) field, (2) record, (3) file.
b. (1) Define a database. (2) List three advantages and three disadvantages of a database system. (CIA adapted)