There Are Several Sources That the Performance Auditor Can Utilise

question 82

Multiple Choice

There are several sources that the performance auditor can utilise in developing specific evaluation criteria. An area that would NOT be such a source is:

• A) discussion and agreement between the management of the entity to be audited, the operational auditor and the entity or persons to whom the findings will be reported.
• B) benchmarking, such as the data of comparable entities.
• C) generally accepted accounting principles.
• D) historical performance, such as results from prior periods.

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Definitions:

Unstructured Data

Unstructured data refers to information that doesn't have a pre-defined data model or is not organized in a pre-determined manner, making it difficult to process and analyze using traditional methods.

Database Schema

The structure that defines the organization, constraints, and relationships of data in a database.

Data Type

A data type is a classification that specifies the type of data that a variable or object can hold in programming languages.

Database Dictionary

A repository within a database containing metadata such as information about database structure, definitions, and constraints.