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When Auditing Client's Using Database Management Systems the Auditor Is

Question 99

Multiple Choice

When auditing client's using database management systems the auditor is principally aware of elevated risk due to:


A) multiple users can access and update accounting files.
B) the accounting information is only in one place.
C) the database administrator may lack appropriate accounting knowledge.
D) multiple users could all access the data simultaneously causing system shutdown.

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