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NEW QUESTION: 1
Audit trail or audit log is a chronological sequence of audit records, each of which contains evidence directly pertaining to and resulting from the execution of a business process or system function. Under which of the following controls does audit control come?
A. Reactive controls
B. Detective controls
C. Preventive controls
D. Protective controls
Answer: B
Explanation:
Audit trail or audit log comes under detective controls. Detective controls are the audit controls that are not needed to be restricted. Any control that performs a monitoring activity can likely be defined as a Detective Control. For example, it is possible that mistakes, either intentional or unintentional, can be made. Therefore, an additional Protective control is that these companies must have their financial results audited by an independent Certified Public Accountant. The role of this accountant is to act as an auditor. In fact, any auditor acts as a Detective control. If the organization in question has not properly followed the rules, a diligent auditor should be able to detect the deficiency which indicates that some control somewhere has failed.
Answer B is incorrect. Reactive or corrective controls typically work in response to a detective control, responding in such a way as to alert or otherwise correct an unacceptable condition. Using the example of account rules, either the internal Audit Committee or the SEC itself, based on the report generated by the external auditor, will take some corrective action. In this way, they are acting as a Corrective or Reactive control.
Answer A, D are incorrect. Protective or preventative controls serve to proactively define and possibly enforce acceptable behaviors. As an example, a set of common accounting rules are defined and must be followed by any publicly traded company. Each quarter, any particular company must publicly state its current financial standing and accounting as reflected by an application of these rules. These accounting rules and the SEC requirements serve as protective or preventative controls.

NEW QUESTION: 2
You maintain a database named DB1 that has a nonpartitioned table. You create an index in the table.
Automatic statistic updates are disabled.
Uses report that some Microsoft SQL Server Reporting Service (SSRS) queries take long time to run. You determine that the issue is caused by stale statistics for Index1.
You need to update the statistics for the index.
What should you do?
A. Run the UPDATE STATISTICS command with the COLUMNS option.
B. Run the system stored procedure sp_updatestats.
C. Set the value of the Database Read-Only property to True.
D. Set the value of the Auto Create Incremental Statistics property to True.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
UPDATE STATISTICS updates query optimization statistics on a table or indexed view.
The ALL | COLUMNS | INDEX options update all existing statistics, statistics created on one or more columns, or statistics created for indexes. If none of the options are specified, the UPDATE STATISTICS statement updates all statistics on the table or indexed view.
Note: You can update query optimization statistics on a table or indexed view in SQL Server by using SQL Server Management Studio or Transact-SQL. By default, the query optimizer already updates statistics as necessary to improve the query plan; in some cases you can improve query performance by using UPDATE STATISTICS or the stored procedure sp_updatestats to update statistics more frequently than the default updates.
References: https://docs.microsoft.com/en-us/sql/t-sql/statements/update-statistics-transact-sql?view=sql- server-2017

NEW QUESTION: 3
A corporation implemented Fusion Compensation and wants to validate the salaries with the setup. Select the two options that are true about validation setup.
A. Using grade rate validation, approval can be prevented when the new or adjusted salary is outside the range of salary configured in the grade rate attached to salary basis,
B. Using either a formula at the element level or criteria at the element link level, a warning message can be generated when a new or adjusted salary does not pass the configured validation.
C. Using either a formula at the element level or criteria at the element link level, approval can be prevented when the new or adjusted salary does not pass the configured validation.
D. Using grade rate validation, a warning message can be generated when the new or adjusted salary is outside the range of salary configured in the grade rate attached to the salary basis.
Answer: A,B

NEW QUESTION: 4
An advertisement for a CMO security by a member of FINRA should disclose which of the following?
A. the yield based upon the prevailing discount rate
B. that the yield may be greater than the stated percentage but never less
C. the exact yield investor will earn
D. that the stated yield is an estimate that may vary passed upon prepayments and market factors
Answer: D
Explanation:
that the stated yield is an estimate that may vary passed upon prepayments and market
factors. The only guarantee is that nothing is guaranteed, especially the yield.