Question

What is a Database?

What is an Attribute?

What is COSO?

What is IT Governance?

Answer 1

1.DATABASE:

A database is an organized collection of data.A relational database, more restrictively, is a collection of schemas, tables, queries, reports, views, and other elements. Database designers typically organize the data to model aspects of reality in a way that supports processes requiring information, such as (for example) modelling the availability of rooms in hotels in a way that supports finding a hotel with vacancies.

A database-management system (DBMS) is a computer-software application that interacts with end-users, other applications, and the database itself to capture and analyze data. A general-purpose DBMS allows the definition, creation, querying, update, and administration of databases.

A database is not generally portable across different DBMSs, but different DBMSs can interoperate by using standards such as SQL and ODBC or JDBC to allow a single application to work with more than one DBMS. Computer scientists may classify database-management systems according to the database models that they support; the most popular database systems since the 1980s have all supported the relational model - generally associated with the SQLlanguage.Sometimes a DBMS is loosely referred to as a "database".

2.ATTRIBUTE:

In computing, an attribute is a specification that defines a property of an object, element, or file. It may also refer to or set the specific value for a given instance of such. For clarity, attributes should more correctly be considered metadata. An attribute is frequently and generally a property of a property. However, in actual usage, the term attribute can and is often treated as equivalent to a property depending on the technology being discussed. An attribute of an object usually consists of a name and a value; of an element, a type or class name; of a file, a name and extension.

3.COSO:

the Committee of Sponsoring Organizations of the Treadway Commission (COSO)developed a model for evaluating internal controls. This model has been adopted as the generally accepted framework for internal control and is widely recognized as the definitive standard against which organizations measure the effectiveness of their systems of internal control.

The COSO model defines internal control as “a process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance of the achievement of objectives in the following categories:

Effectiveness and efficiency of operations
Reliability of financial reporting
Compliance with applicable laws and regulations”

In an “effective” internal control system, the following five components work to support the achievement of an entity’s mission, strategies and related business objectives.

4.IT Gonernance:

Essentially, IT governance provides a structure for aligning IT strategy with business strategy. By following a formal framework, organizations can produce measurable results toward achieving their strategies and goals. A formal program also takes stakeholders' interests into account, as well as the needs of staff and the processes they follow. In the big picture, IT governance is an integral part of overall enterprise governance