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NEW QUESTION: 1
A manufacturer uses a materials requirements planning 1RP) system to track inventory, orders, and raw material requirements. A preliminary audit assessment indicates that the organization's inventory is understated. Using audit software, what conditions should the auditor search for in the MRP database to support this hypothesis?
I. Item cost set at zero.
II. Negative quantities on hand.
III. Order quantity exceeding requirements.
IV.
Inventory lead times exceeding delivery schedule.
A. I and II only.
B. III and I only.
C. I and I only.
D. II and I only.
Answer: A
Explanation:
If there is no monetary amount in the database for existing inventory, inventory will be understated. Moreover, inadequate edit checks or uncontrolled borrow/paybacks could cause negative quantities to be reported. This condition would cause inventory to be understated. If the amount ordered exceeds requirements, the result is an increase in inventory. However, by itself, this condition would not cause inventory to be understated or overstated. Also, if lead times are longer than delivery times, the effect is an increase in inventory but not necessarily a misstatement.
NEW QUESTION: 2
You want to join 2 tables in a calculation view. When would you use non-equi join?
Please choose the correct answer.
Response:
A. The cardinality is 1: N
B. The cardinality is impossible to determine.
C. The join requires a <(less than) operator.
D. The join is part of star join.
Answer: C
NEW QUESTION: 3
Welche der folgenden Methoden wird zur Bereitstellung einer logischen Zugriffssteuerung verwendet, um das Aktualisieren oder Löschen von Geschäftsinformationen in einer relationalen Datenbank einzuschränken?
A. Primärschlüssel
B. Auslöser
C. Beitreten
D. Anzeigen
Answer: D