Why is the traditional file-oriented approach hampered

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Reference no: EM132710626

1.

(1) Respond to a manager who says that her firm does not need to implement internal controls over the assets, since the firm has only one employee, who is well trusted.

(2) Can certain controls compensate for the omission of others? Give examples if such controls exist and indicate whether the compensatory effect is full or partial.

2.

(1) Why is the traditional file-oriented approach hampered in responding to such information requests as "Which sales persons who have been with the firm less than one year have sold product P to customers who currently have overdue accounts in excess of $1,000?"

(2) Does an accountant really need to (a) understand concepts underlying files and data structures and/or (b) be aware of the specific sub-schema of a database that they are expected to use? Explain your answer with examples.

(3) Briefly describe two accounting related examples that could employ relational structures.

Reference no: EM132710626

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