Databases hold the organization's most valuable data, so they deserve focused audit attention. A database management system (DBMS) is the software that stores data and controls access to it, enforces integrity rules, manages many users working at the same time, and supports backup and recovery. Application controls such as approval workflows can be excellent, but if someone can change the data directly in the database, those controls are bypassed. That is why the database layer and the people who administer it are a frequent audit focus.
Keep reading for free
Create a free StudyToCert account to read the rest of this lesson: 7 more sections, 7 key terms, a real-world example, an exam tip and self-check questions. Every lesson, lab and practice test is free with an account.