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:

Linear Regression

An analytical technique that models the connection between a dependent variable and one or more independent variables.

Statistical Model

A mathematical representation of observed data that accounts for randomness and uncertainty in the observations.

Equation

A mathematical statement that asserts the equality of two expressions, represented by the symbol "=".

Fit

In statistical modeling, it refers to how well a model describes and predicts data, with good fit indicating the model accurately reflects the observed data.