Accounting Information Systems 8th Edition by James Hall

تمرين 53

DATABASE AUTHORIZATION
TABLE
The following information is stored in two relational database files:
Employee Master File
Social Security number
Name
Address
Date hired
Hourly wage rate
Marital status
Number of exemptions
Weekly Payroll File
Social Security number
Hours worked
Deductions Bonuses
Required
a. Bogey works in personnel and Bacall works in payroll. Prepare a database authorization table that you think is appropriate for Bogey and Bacall for these two files.
b. Discuss potential risks if the right controls are not in place or if Bogey and Bacall collude.