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NEW QUESTION: 1
Which of the following audit techniques ordinarily would provide an auditor with the least assurance about
the operating effectiveness of an internal control activity?
A. Preparation of system flowcharts.
B. Observation of client personnel.
C. Inquiry of client personnel.
D. Inspection of documents and reports.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Preparation of system flowcharts may aid in the auditor's understanding of internal
control, but would not indicate whether controls were actually operating as designed.
Choices "A", "B", and "C" are incorrect. Inquiry, inspection, observation (and reperformance) are all tests
that may be used to evaluate the operating effectiveness of a control.
NEW QUESTION: 2
Which two are facets of performance planning that should always be considered or implemented for an Oracle Database environment?
A. defining primary keys for all tables to speed up all queries
B. the physical data model
C. defining foreign keys for all tables to speed up joins
D. the configuration of storage arrays
E. using check constraints to speed up updates
Answer: B,C
NEW QUESTION: 3
A. GROUP BY ROLLUP
B. PIVOT
C. CROSS JOIN
D. MERGE
E. GROUP BY
F. GROUP BY CUBE
G. UNPIVOT
H. LEFT JOIN
Answer: A
Explanation:
In the result sets that are generated by the GROUP BY operators, NULL has the following uses:
* If a grouping column contains NULL, all null values are considered equal, and they are put into one NULL group.
* When a column is aggregated in a row, the value of the column is shown as NULL.
Example of GROUP BY ROLLUP result set:
References: https://technet.microsoft.com/en-us/library/bb522495(v=sql.105).aspx
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