if the particular record is not found in database and u have statement like
PERFORM IDMS-STATUS then the program will not abend with 0326'.
If anything otherthan record not found occurs like dead lock etc then the program abends.
But if u dont code ALLOW('0326')
and use PERFOM IDMS-STATUS then the program will abend when the record is not found or whenever the ERROR-STATUS is not = 0.....