Discussion 1:
• Imagine that an auditor is reviewing a file containing 25 fields of data, only five of which are relevant to the auditor's objective. Evaluate how ACL can be used to find irregularities or patterns in transactions that could indicate control weaknesses, indicating the effectiveness of the tool.
• Identify the three types of update anomalies that could occur with database tables that have not been normalized. Explain how a university or your company can minimize each type of anomaly when updating database tables. Justify your answer.
Discussion 2:
• Explain how an embedded audit module works and why auditors may choose not to use it. Determine the approach an auditor should consider instead. Explain your answer.
• Discuss why auditors should be familiar with the principle of data normalization and if auditors should be required to specialize in IT. Justify your answer.
The response should include a reference list. Double-space, using Times New Roman 12 pnt font, one-inch margins, and APA style of writing and citations.