Your application regularly issues the following statement: S

题目
单选题
Your application regularly issues the following statement: SELECT * FROM BANK_ACCT WHERE ACCT_BALANCE BETWEEN 1000 and 10000; Which of the following database objects would be inappropriate for use with this statement?()
A

Materialized views 

B

Indexes 

C

Index-organized tables 

D

Hash clusters

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相似问题和答案

第1题:

(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses

for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill

arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial

statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the

financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to

retire in 2006 when his share options mature. (6 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.


正确答案:
(b) Unmodified auditor’s reports
Ethical and professional issues
■ An unmodified opinion means, inter alia, that:
– there are no material matters giving rise to disagreement with the auditor; and
– the auditor’s report does not include an emphasis of matter paragraph (e.g. regarding going concern).
■ By implication the auditor must have obtained sufficient appropriate evidence that notwithstanding the losses:
– the going concern basis is appropriate to Ayora’s financial statements and any related matters (e.g. parental
support) are adequately disclosed therein;
– goodwill in Chatam’s consolidated financial statements is not materially impaired.
■ Management’s written representation (that the goodwill is not impaired) must have been necessary (otherwise it should
not have been asked for). This means that Bartolome does not have sufficient other audit evidence. This seems dubious
as management should have carried out an impairment test to satisfy themselves that goodwill is not impaired. This
test should similarly have satisfied Bartolome.
■ If there is evidence that goodwill is impaired management’s refusal to write it down might be considered a fraud.
■ The matter may cast doubt on the quality of audit evidence obtained in other areas. All other matters on which
management representations have been obtained should be reviewed by another audit partner/manager.
■ Charles Barrington is retiring next year and his share options would presumably be worth less if goodwill were written
down. His position in this long-standing client suggests a familiarity threat.
■ Bartolome may be threatened by self-interest to accept the representation as sufficient in order to retain the client.
■ Bartolome may be unduly influenced by a combination of factors (familiarity and previous experience) and failing to
exercise the necessary degree of professional scepticism.
Implications for continuation with assignment
There is no reason why the audit should not be continued. However, a change in senior audit staff and audit manager may
be overdue. The unmodified auditor’s reports should be subject to a cold review and any quality control issues raised with
the staff who conducted the audit.

第2题:

You issued the following statement:   SQL> ALTER SESSION SET NLS_LANG=FRENCH_CANADA.WE8ISO8859P1;   Which parameter is NOT overridden by using the above statement?()  

  • A、 the value of the NLS_LANGUAGE variable
  • B、 the value of the NLS_TERRITORY variable
  • C、 the value of the NLS_CURRENCY variable
  • D、the character encoding scheme used by the client application

正确答案:C

第3题:

Which of the following financial statements reports information as of a specific date? ()

A. income statement

B. statement of owner's equity

C. statement of cash flows

D. balance sheet


参考答案:D

第4题:

Which of the following is TRUE for the DB2 isolation level Cursor Stability (CS)?()

  • A、An application process acquires at least a share lock on the current row of every cursor.
  • B、Any row that is read during a unit of work cannot be changed by other application processes until the unit of work is complete.
  • C、Any row changed by another application process can be read, even if the change has not been committed by that application process.
  • D、An application process that issues the same query more than once in a unit of work will not see additional rows caused by other application processes appending new information to the database.

正确答案:A

第5题:

As an experienced technician, you are responsible for Technical Support in your company. One of the trainees is asking you in what might happen if he issues the logging trap information command. Which of the following statement will answer his quest|on?()

  • A、Informational and debug messages are logged to the syslog server.
  • B、All messages are sent to the logging host, where selections are made.
  • C、An information trap is sent to the SNMP server.
  • D、All messages from emergencies to informational are sent to the logging host.

正确答案:D

第6题:

The user Sue issues this SQL statement:GRANT SELECT ON sue. EMP TO alice WITH GRANT OPTION; The user Alice issues this SQL statement:GRANT SELECT ON sue. EMP TO reena WITH GRANT OPTION; The user Reena issues this SQL statement:GRANT SELECT ON sue. EMP TO timber;The user Sue issues this SQL statement:REVOKE select on sue. EMP FROM alice;For which users does the revoke command revoke SELECT privileges on the SUE.EMP table?()

A. Alice only

B. Alice and Reena

C. Alice, Reena, and Timber

D. Sue, Alice, Reena, and Timber


参考答案:C

第7题:

The user SCOTT who is the owner of ORDERS and ORDERJTEMS tables issues the following  GRANT command:  GRANT ALL   ON orders, order_items   TO PUBLIC;   What correction needs to be done to the above statement? ()

  • A、 PUBLIC should be replaced with specific usernames.
  • B、 ALL should be replaced with a list of specific privileges.
  • C、 WITH GRANT OPTION should be added to the statement.
  • D、 Separate GRANT statements are required for ORDERS and ORDERJTEMS tables.

正确答案:D

第8题:

(b) Provide an example that illustrates a structured application of the terms contained in the above statement in

respect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)


正确答案:
(b) An illustration of the features detailed above, framed in the context of a University as an organisation in the not-for-profit sector
might be as follows:
The Overall objective might well be stated in the mission statement of a University. An example of such a mission statement
might be as follows:
‘To provide a quality educational environment in a range of undergraduate and post-graduate disciplines and a quality
educational focus for students and the business community.’
More specifically, objectives may be seen as the achievement of ‘value for money’ thereby ensuring effectiveness in areas such
as:
– The provision of high added value to students;
– The establishment of a reputation for recognised expertise in specific areas of research work within the wider community;
and
– The provision of a high quality service to industry and commerce.
Strategies may focus on aspects such as:
– The recruitment and retention of high quality academic staff;
– The development of IT equipment and skills within the institution;
– The mentoring of students in order to ensure high added value and low drop-out rates in intermediate years of study;
and
– The close liaison with employers as to qualities in graduate/post-graduate employees that they will value highly.
The determinants used to measure the results of strategies might include:
– Competitiveness – cost per graduate compared to other institutions; growth in student numbers; number of staff holding
a PhD qualification;
– Financial performance – average cost per graduate; income generation from consultancy work;
– Quality – range of awards (percentages of 1st class degrees); employer responses; measures of quality of delivery of
education, advice to students, etc;
– Flexibility – variable entry and exit points to courses; modular structure; the variety of full-time, part-time and distance
learning modes;
– Resource Utilisation – staff:student ratios; quotas met by each course; accommodation filled;
– Innovation – latest IT provision in linking lecture theatres to information databases; increased provision of flexilearning/
mixed mode course provision.
The application of business change techniques might include the following:
BPR with a focus on IT developments, flexible-learning or mixed mode course provision.
JIT with a focus on moves towards student-centred uptake of educational opportunities e.g. via intranet availability of lecture
and tutorial material linked to more flexible access to staff rather than a ‘push’ system of pre-structured times of
lectures/tutorials.
TQM with a focus on moves to improve quality in all aspects of the learning environment including delivery of lectures, access
to staff and pastoral care issues.
ABM with a focus on activities on a per student basis (both planned and actual) with a view to eliminating activities that do
not add value e.g. cost per lecture per student.

第9题:

An administrator is troubleshooting issues on an application server.After a root cause analysis,the administrator has determined that there were some unauthorized logins to the server.Which of the following locations would BEST help to determine details about the unauthorized logins?()

  • A、Active Directory
  • B、DHCP logs
  • C、Security logs
  • D、System logs

正确答案:C

第10题:

Application A is designed to execute the following SQL statements within a single Unit of Work (UOW). UPDATE employee SET salary = salary * 1.1 WHERE empno='000010' UPDATE department SET deptname = 'NEW dept' WHERE deptno='A00'Application B is designed to execute the following SQL statements within a single Unit of Work (UOW). UPDATE department SET deptname = 'OLD DEPT' WHERE deptno='A00' UPDATE employee SET salary = salary * 0.5 WHERE empno='000010' Application A and application B execute their first SQL statement at the same time. When application A and application B try to execute their second SQL statement, a deadlock occurs. What will happen?()

  • A、The database manager will rollback the transaction in both applications.
  • B、The database manager will rollback the transaction in one of the two applications.
  • C、Application B will successfully update the EMPLOYEE and DEPARTMENT tables; Application A will be placed in a lock wait state.
  • D、Application A will successfully update the EMPLOYEE and DEPARTMENT tables; Application B will terminate when the lock timeout value is reached.

正确答案:B

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