What should an IS auditor do if they find that some tables in a database are not normalized?

When an IS auditor discovers that certain tables within a database are not normalized, it is essential to understand the reasons behind this design choice. Denormalization can be a strategic decision made to improve performance, simplify querying, or accommodate specific application requirements. By reviewing the justification for denormalization, the auditor can assess whether this decision was appropriate based on the organization's needs and the context in which the database operates.

Normalizing a database typically seeks to eliminate redundancy and ensure data integrity; however, in some scenarios, such as high-transaction environments or systems where read performance is critical, denormalization might have been implemented to enhance efficiency. Thus, understanding the rationale allows the auditor to evaluate whether the current design effectively balances performance with the need for data integrity.

Reviewing the conceptual data model or stored procedures may provide some insights, but these actions do not directly address the specific issue of denormalization. They would not clarify why the decision was made to deviate from normalization principles in the first place. Ultimately, evaluating the justification behind the denormalized state helps ensure that the database architecture aligns with business objectives and operational requirements.