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:

Group Development

The process by which a group forms, progresses, and changes over time, typically moving through stages such as forming, storming, norming, performing, and adjourning.

Influence People

The capacity or power to be a compelling force on the actions, behavior, opinions, or thinking of others.

Attractiveness

The quality of being pleasing or appealing to the senses, often used in the context of physical appearance but can also apply to personalities, ideas, or objects.

Remaining Predictable

The quality or state of behaving or occurring in a way that is expected and consistent over time.