When Auditing a Client Who Uses a Database Management System

question 142

Multiple Choice

When auditing a client who uses a database management system, the auditor is principally aware of elevated risk due to the fact that

• A) multiple users can access and update data 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 a system shutdown.

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Definitions:

Autonomous

Operating independently or having the freedom to govern itself or control its own affairs.

Sociocultural Component

An aspect of identity or human behavior that is influenced by societal and cultural factors.

Help-Seeking Behaviour

Actions taken by individuals to seek assistance, information, or advice to solve personal problems or deal with emotional distress.

Kibbutz Dwellers

Refers to members or residents of a kibbutz, which is a communal settlement in Israel, typically agricultural and collectively run.