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NEW QUESTION: 1
제조 조직이 유사한 회사와의 합병을 고려하고 있으며 CAE (Chief Audit Executive)가 실사 감사를 수행하도록 요청합니다. 예비 조사 과정에서 CAE는 재고 관리가 위험도가 높은 영역임을 지적합니다. CAE는 외부 감사 및 법률 고문과 상의하여 이러한 우려 사항을 공유한다는 사실을 알게 됩니다. 다음 중 CAE의 최선의 행동 과정은 무엇입니까?
A. 내부 감사, 외부 감사 및 법률 고문이 모두 재고 관리에 대해 우려하고 있으며 재고의 중요성이 높은 경우 경영진은 합병을 진행해서는 안된다고 경영진에게 조언합니다.
B. 외부 감사 및 법률 고문과 재고 관리 검토를 조정하고 각 그룹이 문제의 정도를 확인하기 위해 전문 분야에 집중하도록 합니다.
C. 합병 회사의 재고 관리 관행에 대한 독립적 인 감사를 수행하여 우려 사항을 확인하고 고려 및 조치에 대해 경영진에게 관련성 있고 신뢰할 수 있는 결과를 제공합니다.
D. 합병 회사의 내부 감사 부서와 협력하여 재고 관리 기능과 문제의 근거를 보다 잘 이해합니다.
Answer: B
NEW QUESTION: 2
A. Option A
B. Option D
C. Option B
D. Option C
Answer: C
Explanation:
- Scenario: Databasel will also contain a stored procedure named
usp_UpdateOrderDetails. The stored procedure is used to update order information. The stored procedure queries the Orders table twice each time the procedure executes. The rows returned from the first query must be returned on the second query unchanged along with any rows added to the table between the two read operations.
- REPEATABLE READ Specifies that statements cannot read data that has been modified but not yet committed by other transactions and that no other transactions can modify data that has been read by the current transaction until the current transaction completes.
NEW QUESTION: 3
Examine the structure of the EMP table:
Examine this code and statements:
Which statement is true?
A. The result cache gets invalidated only after each UPDATE statement.
B. The result cache gets invalidated after the ALTER FUNCTION and again after each UPDATE statement.
C. The result cache does not get invalidated at all since the RELIES_ON clause is not used.
D. The result cache gets invalidated after the ALTER FUNCTION and again after the second UPDATE statement.
E. The result cache gets invalidated only after the second UPDATE statement.
F. The result cache gets invalidated only after the ALTER FUNCTION statement.
Answer: C
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