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NEW QUESTION: 1
An auditor may decide not to test controls related to certain assertions because the auditor believes:
A. Considering the relationship of assertions to specific account balances is more efficient.
B. More emphasis on tests of controls than substantive tests is warranted.
C. Evaluating the effectiveness of controls is inefficient.
D. Sufficient appropriate evidence to support the assertions is likely to be available.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. An auditor may decide to assess control risk at the maximum level for certain
assertions because the auditor believes evaluating the effectiveness of controls is inefficient (i.e., it would
be more efficient to test the assertions substantively).
Choice "A" is incorrect. Whether there is sufficient appropriate evidence to support the assertions relates
to the auditability of the financial statements, whereas the decision whether or not to test controls relates to
the audit strategy to be used (i.e., the balance between tests of controls and substantive testing).
Choice "C" is incorrect. The auditor will need to test controls if more emphasis on tests of controls than
substantive tests is warranted.
Choice "D" is incorrect. The auditor will generally consider the relationship of assertions to specific account
balances whether or not tests of controls are performed.

NEW QUESTION: 2
Note: This question is part of a series of questions that use the same scenario. For your convenience, the scenario is repeated in each question. Each question presents a different goal and answer choices, but the text of the scenario is exactly the same in each question in this series.
You have a database that contains the following tables: BlogCategory, BlogEntry, ProductReview, Product, and SalesPerson. The tables were created using the following Transact SQL statements:

You must modify the ProductReview Table to meet the following requirements:
* The table must reference the ProductID column in the Product table
* Existing records in the ProductReview table must not be validated with the Product table.
* Deleting records in the Product table must not be allowed if records are referenced by the ProductReview table.
* Changes to records in the Product table must propagate to the ProductReview table.
You also have the following database tables: Order, ProductTypes, and SalesHistory, The transact-SQL statements for these tables are not available.
You must modify the Orders table to meet the following requirements:
* Create new rows in the table without granting INSERT permissions to the table.
* Notify the sales person who places an order whether or not the order was completed.
You must add the following constraints to the SalesHistory table:
* a constraint on the SaleID column that allows the field to be used as a record identifier
* a constant that uses the ProductID column to reference the Product column of the ProductTypes table
* a constraint on the CategoryID column that allows one row with a null value in the column
* a constraint that limits the SalePrice column to values greater than four Finance department users must be able to retrieve data from the SalesHistory table for sales persons where the value of the SalesYTD column is above a certain threshold.
You plan to create a memory-optimized table named SalesOrder. The table must meet the following requirements:
* The table must hold 10 million unique sales orders.
* The table must use checkpoints to minimize I/O operations and must not use transaction logging.
* Data loss is acceptable.
Performance for queries against the SalesOrder table that use Where clauses with exact equality operations must be optimized.
You need to create a stored procedure named spDeleteCategory to delete records in the database. The stored procedure must meet the following requirements:
* Delete records in both the BlogEntry and BlogCategory tables where CategoryId equals parameter
@ CategoryId.
* Avoid locking the entire table when deleting records from the BlogCategory table.
* If an error occurs during a delete operation on either table, all changes must be rolled back, otherwise all changes should be committed.
How should you complete the procedure? To answer, select the appropriate Transact-SQL segments in the answer area.

Answer:
Explanation:

Explanation

Box 1: SET TRANSACTION ISOLATION LEVEL READ COMMITTED
You can minimize locking contention while protecting transactions from dirty reads of uncommitted data modifications by using either of the following:
* The READ COMMITTED isolation level with the READ_COMMITTED_SNAPSHOT database option set ON.
* The SNAPSHOT isolation level.
With ROWLOCK we should use READ COMMITTED
Box 2: ROWLOCK
Requirement: Avoid locking the entire table when deleting records from the BlogCategory table ROWLOCK specifies that row locks are taken when page or table locks are ordinarily taken. When specified in transactions operating at the SNAPSHOT isolation level, row locks are not taken unless ROWLOCK is combined with other table hints that require locks, such as UPDLOCK and HOLDLOCK.
Box 3: COMMIT
Box 4: ROLLBACK

NEW QUESTION: 3
Which parameter function is supported in IDQ 9.1?
A. Set parameter for RTM Location/ Path
B. Ability to parameterise relational and flat-file connections
C. All of the above
D. Set parameter for RTM Name
Answer: C

NEW QUESTION: 4
An administrator is troubleshooting an outage in which a core switch in one of the redundant fabrics has failed. The servers connected to one of the storage arrays lost access to their assigned LUNS, while servers with LUNs assigned from other storage arrays continue to have access. Which of the following caused the outage?
A. Servers' redundant HBAs have incompatible firmware.
B. The array has only one controller.
C. The array controllers were not configured for failover.
D. All controllers of the array are connected to the failed fabric.
Answer: D