When Auditing Client's Using Database Management Systems the Auditor Is

question 99

Multiple Choice

When auditing client's using database management systems the auditor is principally aware of elevated risk due to:

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

---

Definitions:

Hypolimnion

The colder, denser, bottom layer of water in a stratified lake, lying below the thermocline and not mixing with the warmer, upper layers.

Eutrophic Lake

A body of water characterized by high levels of nutrients leading to an abundance of plant life and depletion of oxygen, which can be detrimental to other organisms.

Oligotrophic Lake

A lake characterized by low nutrient concentrations, which typically supports little aquatic plant life.

Invertebrates

Animals that lack a vertebral column, including species such as insects, crustaceans, and mollusks.