An organization uses a database management system (DBMS) as a repository for data.

When multiple end-user applications can update the same database, the major integrity risk is that simultaneous updates may overwrite, conflict with, or corrupt data. Concurrency update controls prevent two users or applications from improperly changing the same record at the same time. These controls support transaction integrity through locking, version control, commit/rollback procedures, and conflict resolution. Option A applies only to read-only applications and does not address update risk. Option C concerns development platform but does not directly protect database integrity. Option D is incorrect because adopting a hierarchical database model does not solve the control issue and may not suit multiuser processing. Internal auditors reviewing DBMS environments should focus on access controls, update authorization, transaction logging, and concurrency controls. Therefore, Option B is correct.