Question 1

Generalized audit software packages perform all of the following tasks except

Accepted Answer

A)  recalculate data fields 
B)  compare files and identify differences 
C)  stratify statistical samples 
D)  analyze results and form opinions 
A)  recalculate data fields 
B)  compare files and identify differences 
C)  stratify statistical samples 
D)  analyze results and form opinions

Question 2

Under the database approach,data is viewed as proprietary or owned by users.

Accepted Answer

A) True 
 B)False

Question 3

Which term is not associated with the relational database model?

Accepted Answer

A)  tuple 
B)  attribute 
C)  collision 
D)  relation 
A)  tuple 
B)  attribute 
C)  collision 
D)  relation

Question 4

A table is in third normal form when it is

Accepted Answer

A)  free of repeating group data 
B)  free of transitive dependencies 
C)  free of partial dependencies 
D)  free of deletion anomalies 
E)  none of the above. 
A)  free of repeating group data 
B)  free of transitive dependencies 
C)  free of partial dependencies 
D)  free of deletion anomalies 
E)  none of the above.

Question 5

Contrast procedures for preparing backups in a sequential file environment and direct access file environment.

Accepted Answer

The finished product of a sequential fil

Question 6

Logical database design is the foundation of the conceptual design.

Accepted Answer

A) True 
 B)False

Question 7

Which of the following is a relational algebra function?

Accepted Answer

A)  restrict 
B)  project 
C)  join 
D)  all are relational algebra functions 
A)  restrict 
B)  project 
C)  join 
D)  all are relational algebra functions

Question 8

A transitive dependency

Accepted Answer

A) is a database condition that is resolved through special monitoring software. 
B) is a name given to one of the three anomalies that result from unnormalized database tables. 
C) can exist only in a table with a composite primary key. 
D) cannot exist in tables that are normalized at the 2NF level. 
E) is none of the above. 
A) is a database condition that is resolved through special monitoring software. 
B) is a name given to one of the three anomalies that result from unnormalized database tables. 
C) can exist only in a table with a composite primary key. 
D) cannot exist in tables that are normalized at the 2NF level. 
E) is none of the above.

Question 9

In the relational database model

Accepted Answer

A)  relationships are explicit 
B)  the user perceives that files are linked using pointers 
C)  data is represented on two-dimensional tables 
D)  data is represented as a tree structure 
A)  relationships are explicit 
B)  the user perceives that files are linked using pointers 
C)  data is represented on two-dimensional tables 
D)  data is represented as a tree structure

Question 10

EAM's allow auditors to identify significant transactions for substantive testing.

Accepted Answer

A) True 
 B)False

Question 11

Which statement is not correct? The VSAM structure

Accepted Answer

A) is used for very large files that need both direct access and batch processing. 
B) may use an overflow area for records. 
C) provides an exact physical address for each record. 
D) is appropriate for files that require few insertions or deletions. 
A) is used for very large files that need both direct access and batch processing. 
B) may use an overflow area for records. 
C) provides an exact physical address for each record. 
D) is appropriate for files that require few insertions or deletions.

Question 12

A table is in first normal form when it is

Accepted Answer

A)  free of repeating group data 
B)  free of transitive dependencies 
C)  free of partial dependencies 
D)  free of update anomalies 
E)  none of the above 
A)  free of repeating group data 
B)  free of transitive dependencies 
C)  free of partial dependencies 
D)  free of update anomalies 
E)  none of the above

Question 13

All of the following are advantages of a partitioned database except

Accepted Answer

A)  increased user control by having the data stored locally 
B)  deadlocks are eliminated 
C)  transaction processing response time is improved 
D)  partitioning can reduce losses in case of disaster 
A)  increased user control by having the data stored locally 
B)  deadlocks are eliminated 
C)  transaction processing response time is improved 
D)  partitioning can reduce losses in case of disaster

Question 14

An inventory record contains part number,part name,part color,and part weight.These individual items are called

Accepted Answer

A) fields. 
B) stored files. 
C) bytes. 
D) occurrences. 
A) fields. 
B) stored files. 
C) bytes. 
D) occurrences.

Question 15

What is the relationship between a database table and a user view?

Accepted Answer

User views are derived databas

Question 16

How does the embedded audit module support the auditor?

Accepted Answer

The EAM allows material transactions to

Question 17

The deletion anomaly in unnormalized databases

Accepted Answer

A)  is easily detected by users 
B)  may result in the loss of important data 
C)  complicates adding records to the database 
D)  requires the user to perform excessive updates 
A)  is easily detected by users 
B)  may result in the loss of important data 
C)  complicates adding records to the database 
D)  requires the user to perform excessive updates

Question 18

Which of the following is not a common form of conceptual database model?

Accepted Answer

A)  hierarchical 
B)  network 
C)  sequential 
D)  relational 
A)  hierarchical 
B)  network 
C)  sequential 
D)  relational

Question 19

Which of the following statements is not true?

Accepted Answer

A) Indexed random files are dispersed throughout the storage device without regard for physical proximity with related records. 
B) Indexed random files use disk storage space efficiently. 
C) Indexed random files are efficient when processing a large portion of a file at one time. 
D) Indexed random files are easy to maintain in terms of adding records. 
A) Indexed random files are dispersed throughout the storage device without regard for physical proximity with related records. 
B) Indexed random files use disk storage space efficiently. 
C) Indexed random files are efficient when processing a large portion of a file at one time. 
D) Indexed random files are easy to maintain in terms of adding records.

Question 20

Explain how linkages between relational tables are accomplished.

Accepted Answer

Tables that are logically related in the

Generalized audit software packages perform all of the following tasks except

Under the database approach,data is viewed as proprietary or owned by users.

Which term is not associated with the relational database model?

A table is in third normal form when it is

Contrast procedures for preparing backups in a sequential file environment and direct access file environment.

Logical database design is the foundation of the conceptual design.

Which of the following is a relational algebra function?

A transitive dependency

In the relational database model

EAM's allow auditors to identify significant transactions for substantive testing.

Which statement is not correct? The VSAM structure

A table is in first normal form when it is

All of the following are advantages of a partitioned database except

An inventory record contains part number,part name,part color,and part weight.These individual items are called

What is the relationship between a database table and a user view?

How does the embedded audit module support the auditor?

The deletion anomaly in unnormalized databases

Which of the following is not a common form of conceptual database model?

Which of the following statements is not true?

Explain how linkages between relational tables are accomplished.

Auditing and Internal Control

Auditing IT Governance Controls

Security Part I: Auditing Operating Systems and Networks

IT Security Part II: Auditing Database Systems

Systems Development and Program Change Activities

Overview of Transaction Processing and Financial Reporting Systems

Computer-Assisted Audit Tools and Techniques

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Business Ethics, Fraud, and Fraud Detection

Enterprise Resource Planning Systems

Filters

Exam 8: Data Structures and CAATTs for Data Extraction

Generalized audit software packages perform all of the following tasks except

Under the database approach,data is viewed as proprietary or owned by users.

Which term is not associated with the relational database model?

A table is in third normal form when it is

Contrast procedures for preparing backups in a sequential file environment and direct access file environment.

Logical database design is the foundation of the conceptual design.

Which of the following is a relational algebra function?

A transitive dependency

In the relational database model

EAM's allow auditors to identify significant transactions for substantive testing.

Which statement is not correct? The VSAM structure

A table is in first normal form when it is

All of the following are advantages of a partitioned database except

An inventory record contains part number,part name,part color,and part weight.These individual items are called

What is the relationship between a database table and a user view?

How does the embedded audit module support the auditor?

The deletion anomaly in unnormalized databases

Which of the following is not a common form of conceptual database model?

Which of the following statements is not true?

Explain how linkages between relational tables are accomplished.

Auditing and Internal Control

Auditing IT Governance Controls

Security Part I: Auditing Operating Systems and Networks

IT Security Part II: Auditing Database Systems

Systems Development and Program Change Activities

Overview of Transaction Processing and Financial Reporting Systems

Computer-Assisted Audit Tools and Techniques

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Business Ethics, Fraud, and Fraud Detection

Enterprise Resource Planning Systems

Filters