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History of Database Technology

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History of Database Technology Past and Present

The 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 …show more content…

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 accounting systems using a number of data formats. The purpose of IDEA is to allow external auditors to examine and sample extracted data files. IDEA software incorporates a database that produces statistics and summaries, by extracting data that meets a specified criterion being queried. The user can then browse through data displaying it graphically, or by printing custom-designed reports.
The ACL software uses a combination of data access, analysis and integrated reporting capabilities, to reach data from virtually any source, across any system, through a consistent user interface. ACL technology enables audit, financial, and control professionals to gain immediate insight into transactional data underlying their business processes and financial reporting.
Another frequently used CAATT is the Generalized Audit Software (GAS), which allows data to be extracted and analyzed. The main reasons for the widespread use of GAS is that it requires very little specialized information systems knowledge, and its adaptability to a variety of environments and users. Although auditors often have some degree of difficulty in preparing the data for its first use, the end results is that it

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