Maple Leaf Distributors Limited (MLDL) is a large, diversified, Torontobased distributor of perishable and durable goods to small- to medium-sized retail outlets. It has 12 divisions organized along product lines, each of which operates relatively independently. MLDL is an extensive user of information systems to support its data-processing and management-reporting needs. Each division has its own information systems department that operates autonomously of the other divisions. Nevertheless, the divisions provide common information to the corporate information systems department to enable the company to prepare consolidated financial reports.

Your firm has just taken over the external audit of MLDL. As part of the interim audit work, your partner asks you to assess how well MLDL manages its data resources. During your preliminary investigations, you find that MLDL uses four different database management systems. This situation has arisen because the divisions could not agree on a single system that would meet their needs.

When you conduct further investigations, you find that two of the database management systems have data repository facilities that are primarily passive, and two have data repository facilities that are primarily active. In addition, end users are employing a large number of high-level query and update languages, some of which use their own active data repository facilities to access and manipulate MLDL's databases.

Required. Write a brief report for your partner outlining how you believe your findings should affect the conduct of the remainder of the audit.