Western Governors University (WGU) ACCT3360 D217 Accounting Information Systems Practice Exam

Using a database over flat-file systems significantly enhances data integrity, which is a crucial advantage. In databases, data is structured in such a way that relationships between different data points are maintained, enabling the enforcement of rules and constraints that ensure accuracy and consistency. For instance, databases can implement primary keys, foreign keys, and referential integrity rules, which prevent duplicate entries and help maintain consistent data across various tables.

Additionally, databases support concurrent access by multiple users without compromising the accuracy of the data. This is essential in environments where data needs to be accessed and updated frequently by different users. In contrast, flat-file systems do not have such built-in mechanisms, making them more prone to errors, redundancy, and inconsistencies in the data. Therefore, the assurance of data integrity and consistency is a significant reason for choosing a database.