Audit Objectives for the Database Management System Include All of the Following

question 34

Multiple Choice

Audit objectives for the database management system include all of the following except

• A)verifying that the security group monitors and reports on fault tolerance violations
• B)confirming that backup procedures are adequate
• C)ensuring that authorized users access only those files they need to perform their duties
• D)verifying that unauthorized users cannot access data files

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Definitions:

Depreciation Rates

The percentage at which an asset's value is reduced to account for wear and tear over its useful life.

Units-of-activity Method

A depreciation method that allocates the cost of an asset over its useful life based on units of production or use, rather than passage of time.

Straight-line Method

A method of calculating depreciation by evenly allocating the cost of an asset over its estimated useful life.

Salvage Value

The expected residual valuation of an asset at the conclusion of its operational life, commonly included in the calculations for depreciation.