A data dictionary:

a. Helps users understand the structure and content of a database, including the name of the data, its description, relationships among various related data, and access rights.

b. Articulates how users collect, store, organize, and use data. 

c. Helps auditors make decisions about client risk assessment. 

d. Helps the auditor manage hardware, software, air conditioning, backup systems, communication, and security equipment for multiple organizations.