During an application audit, what should an IS auditor review to ensure database referential integrity?

In the context of ensuring database referential integrity during an application audit, the focus should be on foreign key structures. Foreign keys are crucial in maintaining referential integrity as they establish a link between data in two tables. When a foreign key in one table references the primary key of another, it ensures that only valid data can be included in the referencing table.

By reviewing foreign key structures, the auditor can verify that relationships between tables are correctly defined and enforced. This review ensures that the database adheres to the rules of referential integrity, meaning that references from one table to another remain stable and consistent. For example, if there is a foreign key constraint set on a customer ID in an orders table, the auditor can ascertain that any entry in the orders table must correspond to an existing customer in the customers table.

This scrutiny helps to prevent orphaned records, which are records that reference non-existent entries, thus protecting the data integrity and ensuring reliable data relationships throughout the database. In sum, examining foreign key structures is essential for validating that referential integrity rules are properly implemented and enforced in the database.