AUIDITING IN CIS ENVIRONMENT
DATABASES IN
A DISTRIBUTED
ENVIRONMENT
DATABASES
Databases can be centralized or distributed.
Distributed databases are categorized into:
1. Partitioned databases – data is divided
among different locations.
2. Replicated databases – copies of the
same data exist across multiple locations.
This section examines issues, features, and
trade-offs that need to be evaluated in
deciding the disposition of the database
CENTRALIZED
DATABASES
Data is stored in a single
central location
Remote IT units request data
from this central site
Central site functions as a file
manager for all remote IT units
Data Currency in a DDP
Environment
Data updates happen in multiple steps.
Temporary inconsistencies can occur during processing where
their values are incorrectly stated.
Data Currency in a DDP Environment
To illustrate, consider the computer logic next for
recording the credit sale of $2,000 to customer Jones.
Immediately after the execution of Instruction Number 3, and
before the execution of Instruction Number 4, the AR-Control
account value is temporarily inconsistent by the sum of
IT unit B accessed AR-Control at an inconsistent state,
$2,000. Only after the completion of the entire transaction is
erasing Transaction T1 and misstating the balance as
this inconsistency resolved. In a DDP environment, such
$11,000 instead of $13,000. To maintain data currency,
temporary inconsistencies can result in the corruption of data.
multiple IT units must not access the same data
This example demonstrates potential damage using two simultaneously. The solution is a database lockout, a DBMS
transactions from remote IT units. Transaction 1 (T1) records a function that prevents simultaneous data access. In this
$2,000 sale on account to customer Jones from IT unit A, example, the DBMS should lock AR-Control when IT unit A
while Transaction 2 (T2) records a $1,000 sale on account to processes T1, placing IT unit B on "wait" status until the
customer Smith from IT unit B. The processing logic shows transaction is complete. Once T1 is posted, IT unit B can
how these tasks can interweave, affecting data currency. access AR-Control and complete T2.
DISTRIBUTED
DATABASES
PARTITIONED REPLICATED
The partitioned database approach
splits the central database into
segments or partitions that are
distributed to their primary users.
ADVANTAGES:
1. Having data stored at local sites
increases users’ control.
2. Local access to data improves
transaction response time and
reduces data transmission between
IT units.
3. Partitioned databases minimize
disaster impact, ensuring data
processing continues even if one IT
unit fails.
THE DEADLOCK PHENOMENON
In a distributed environment, it is possible
for multiple sites to lock out each other from
the database, thus preventing each from
processing its transactions.
A deadlock is a permanent condition that
requires special software to analyze and
resolve it effectively. Since deadlocks impact
transaction processing, accountants should
understand the issues related to deadlock
resolutions.
Figure 4.17 shows three IT units and their mutual data needs. Site 1 has locked Data A and is waiting
for Data C, while Site 2 has locked C and is waiting for E. Site 3, in turn, has locked E and is waiting for
A. This creates a deadlock since each site is waiting for a locked resource, causing transactions to
remain in a "wait" state. As a result, transactions may be incomplete, leading to database corruption.
DEADLOCK RESOLUTION
Resolving a deadlock usually involves terminating one or more
transactions to complete processing of the other transactions in
the deadlock. The preempted transactions must then be reinitiated.
In preempting transactions, the deadlock resolution software
attempts to minimize the total cost of breaking the deadlock.
Some of the factors that are considered in this decision follow:
The resources currently invested in the transaction. This may be
measured by the number of updates that the transaction has
already performed and that must be repeated if the transaction is
terminated.
The transaction’s stage of completion. In general, deadlock resolution
software will avoid terminating transactions that are close to
completion.
The number of deadlocks associated with the transaction. Because
terminating the transaction breaks all deadlock involvement, the
software should attempt to terminate transactions that are part of
more than one deadlock.
REPLICATED
DATABASES
Replicated databases are effective in
companies where there exists a high
degree of data sharing but no primary
user. Since common data are replicated
at each IT unit site, the data traffic
between sites is reduced considerably.
The primary justification for a replicated
database is to support read-only queries.
The problem with this approach is
maintaining current versions of the
database at each site.
CONCURRENCY CONTROL
Concurrency control is a concept in Database Management Systems (DBMS) that ensures
multiple transactions can simultaneously access or modify data without causing errors or
inconsistencies. By implementing concurrency control, a DBMS allows transactions to
execute concurrently while avoiding issues such as deadlocks, race conditions, and
conflicts between operations.
WITH CONCURRENCY WITHOUT CONCURRENCY
CONTROL CONTROL
Transactions are properly Transactions interfere with each other,
managed (e.g., using locks or causing issues like lost updates, dirty reads
timestamps) to ensure they or inconsistent results.
execute in a consistent, isolated
manner, preserving data accuracy.
Some of the basic questions
to be addressed:
DATABASE
Should the organization’s data
DISTRIBUTION be centralized or distributed?
METHODS AND If data distribution is desirable,
THE ACCOUNTANT should the databases
replicated or partitioned?
be
If replicated, should the
databases be totally replicated
or partially replicated?
If the database is to be
partitioned, how should the data
segments be allocated among
the sites?
MEMBERS:
LAWI, SITTIE HEDAYRAH B.
LEONARDO, CHRIS NICOLE N.
MACALOLOT, NIHMAH M.
MAGANDIA, JUHAIMA D.
MAGLACION, RIZA ANA L.
OMPOC, DEE JAY N.
THANK YOU!
