OGBA-101 Practice Questions

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NEW QUESTION: 1
With SQL, how do you Select all the records from a table named "Persons" where the "FirstName" is "Peter" and the "LastName" is "Jackson"?
A. Select * from Persons where FirstName LIKE 'Peter' AND LastName LIKE 'Jackson'
B. Select FirstName='Peter', LastName='Jackson' from Persons
C. Select * from Persons where FirstName='Peter' AND LastName='Peter'
Answer: A

NEW QUESTION: 2
An auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim
date rather than as of the balance sheet date. The auditor should be aware that this practice:
A. Presumes that the auditor will reperform the tests as of the balance sheet date.
B. Should be especially considered when there are rapidly changing economic conditions.
C. Eliminates the use of certain statistical sampling methods that would otherwise be available.
D. Potentially increases the risk that errors that exist at the balance sheet date will not be detected.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, as it is possible that errors will occur between the date of interim testing and
the balance sheet date. For this reason, the auditor generally selects for interim examination only accounts
that are reasonably predictable with respect to amount, relative significance, and composition, and must
also identify procedures sufficient to extend interim conclusions to year-end.
Choice "A" is incorrect. The use of statistical sampling methods is not affected by the timing of audit
procedures.
Choice "B" is incorrect. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, but it does not require all such tests to be reperformed. Instead, the auditor
should perform procedures designed to extend the interim conclusions to year-end. Such procedures
should be less in scope than the initial procedures performed at interim; otherwise, it would make more
sense to have simply applied the more extensive tests at year-end in the first place.
Choice "C" is incorrect. Generally, accounts selected for interim examination should be reasonably
predictable with respect to amount, relative significance, and composition. Rapidly changing economic
conditions might affect the valuation, significance, or composition of certain assets or liabilities, and
therefore would make testing at interim less likely.

NEW QUESTION: 3
AWSで実行される写真共有ウェブサイトを使用すると、ユーザーはAmazon S3に保存されている写真のサムネイル画像を生成できます。 Amazon DynamoDBテーブルは写真の場所を保持し、誤って削除された場合、サムネイルは元の写真から簡単に再作成されます。
最低のコストを確保するには、サムネイル画像をどのように保存する必要がありますか？
A. Amazon Glacier
B. リージョン間レプリケーションを使用したAmazon S3標準-低頻度アクセス（S3標準-IA）
C. Amazon S3
D. クロスリージョンレプリケーションを使用したAmazon S3
Answer: C

NEW QUESTION: 4
Which of the following is a safety feature of cloud-based backups?
A. Incremental copy of data
B. Full backup of PC data
C. Local copy of data
D. Offsite storage of data
Answer: D