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:

Military Capacity

The overall ability of a nation's armed forces to conduct warfare, including aspects like strength, readiness, and technological sophistication.

French Treaties

Agreements made by France with other countries, which could range from alliances, trade agreements, to peace settlements.

U.S. Sovereignty

The authority of the United States to govern itself without outside interference.

Independence

The state of a nation, country, or state being free from control by a foreign or external power, often marked by a declaration or war of independence.