In Mainframe and Server Computer Systems, the Database Management System

question 72

Multiple Choice

In mainframe and server computer systems, the database management system controls the _______________ of the databases of computer-using organizations.

• A) maintenance
• B) development
• C) use
• D) All of the choices are correct.

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Definitions:

Sarbanes-Oxley

The Sarbanes-Oxley Act is a U.S. federal law enacted in 2002 to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to securities laws, and to prevent corporate and accounting fraud.

U.S. Exchanges

Marketplaces in the United States where securities, options, and futures are traded.

Conceptual Framework

An organized system of objectives and fundamentals that can lead to consistent standards in accounting and guides the selection of transactions to be accounted for.

IFRS

International Financial Reporting Standards, a set of international accounting standards stating how particular types of transactions and other events should be reported in financial statements.