A Database Administrator Is Asked by a High-Ranking Member of Management

question 319

Multiple Choice

A database administrator is asked by a high-ranking member of management to perform specific changes to the accounting system database. The administrator is specifically instructed to not track or evidence the change in a ticket. Which of the following is the BEST course of action?

• A) Ignore the request and do not perform the change.
• B) Perform the change as requested, and rely on the next audit to detect and report the situation.
• C) Perform the change, but create a change ticket regardless to ensure there is complete traceability.
• D) Inform the audit committee or internal audit directly using the corporate whistleblower process.

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Definitions:

Accrued Revenue

Revenue that has been earned but not yet received, typically recorded with an adjusting journal entry.

Tutoring

The act of providing personal or group instruction or assistance in a particular subject or skill, aiming to improve the learner's understanding or proficiency.

Invoiced

The process of sending a document to a customer indicating amounts owed for goods or services provided.

Prepaid Insurance

An asset account that represents insurance premiums paid in advance for coverage extending beyond the current accounting period.