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NEW QUESTION: 1
If the shared sort heap threshold parameter SHEAPTHRES_SHR is set to AUTOMATIC, what will happen?
A. The shared sort memory allocation will be controlled by DB2.
B. All sorts will be done in shared memory.
C. All sorts will be done in a temporary table space.
D. No shared memory is allocated for sorting.
Answer: A
NEW QUESTION: 2
The purpose of a checksum on an amount field in an electronic data interchange (EDI) communication of financial transactions is to ensure:
A. integrity.
B. authenticity.
C. authorization.
D. nonrepudiation.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
A checksum calculated on an amount field and included in the EDI communication can be used to identify unauthorized modifications. Authenticity and authorization cannot be established by a checksum alone and need other controls. Nonrepudiation can be ensured by using digital signatures.
NEW QUESTION: 3
A successor auditor most likely would make specific inquiries of the predecessor auditor regarding:
A. Disagreements with management as to auditing procedures.
B. The competency of the client's internal audit staff.
C. The uncertainty inherent in applying sampling procedures.
D. Specialized accounting principles of the client's industry.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Inquiries should include specific questions regarding, among other things, facts that
might bear on the integrity of management; disagreements with management as to accounting principles,
auditing procedures, or other similarly significant matters; communications with those charged with
governance regarding fraud, illegal acts, and matters relating to internal control; and the predecessor's
understanding as to the reasons for the change of auditors.
Choice "A" is incorrect. Specialized industry accounting principles might be discussed; however, the
successor would be more likely to inquire about items specific to the client.
Choice "B" is incorrect. The competency of the client's internal audit staff might be discussed; however,
inquiries of the predecessor auditor regarding the staff are not required.
Choice "C" is incorrect. The uncertainty in applying sampling procedures is not something that is typically
discussed with the predecessor auditor.