Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 171

An organization uses a database management system (DBMS) as a repository for data. The DBMS, in turn, supports a number of end-user developed applications which were created using fourth-generation programming languages. Some of the applications update the database. Which of the following is the most important control related to the integrity of the data in the database?

Answer options

• A. End users have their read-only applications approved by the information systems department before accessing the database.
• B. Concurrency update controls are in place.
• C. End-user applications are developed on personal computers before being implemented on the mainframe.
• D. A hierarchical database model is adopted so that multiple users can be served at the same time.

Correct answer: B

Explanation

The correct answer is B because concurrency update controls are essential to prevent data corruption that can occur when multiple applications attempt to modify the database simultaneously. Options A, C, and D do not directly address the issues related to concurrent data modifications and thus do not provide the necessary safeguards for data integrity.