The invention introduces an apparatus for controlling data access that includes a memory, an access interface and a processing unit. The processing unit is arranged to operably receive logical-to-physical (L2P) mapping information corresponding to a programming operation through the access interface and store the L2P mapping information in the memory; searching the L2P mapping information to obtain a first logical address associated with user data stored in space of each physical address and a second logical address associated with user data stored in space of each next physical address; generating content of a plurality of entries of a link-based L2P mapping sub-table in the order of logical addresses, wherein each entry of the link-based L2P mapping sub-table stores information about a physical address and a second logical address associated with a corresponding first logical address; and store the link-based L2P mapping sub-table.