Which of the Following Would Be the Least Significant Consideration

question 264

Multiple Choice

Which of the following would be the least significant consideration when performing a risk analysis?

• A) Financial exposure and potential loss.
• B) Skills available within the audit staff.
• C) Results of prior audits.
• D) Major operating changes.

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Definitions:

Criterion

A rule or test on which a judgment or decision can be based, often used in queries to filter data in databases.

Query Design Grid

A feature in database software that allows users to visually create queries by selecting tables, fields, and specifying criteria without direct SQL code entry.

Field List

A collection of fields available in a database or application, often used in query design to select which fields to include in the results.

Freeze Field

An operation in databases or spreadsheets where a specific column is made static while other data can scroll or change.