15. What are attributes that exist in a relational database that are neither primary nor foreign keys?

a. nondescript attributes

b. descriptive attributes

c. composite key

d. relational table attribute

16. Which of the following is not a limitation of internal control?

a. human judgement in decision making may be faulty

b. external forces may attack the system

c. management may override internal control

d. controls may be circumvented by collusion.

17. Which of the following defines the time period, the level of materiality, and the expected time for an audit?

a. audit scope

b. potential risk

c. methodology

d. procedures and specific tasks

18. When there is an alarm in a continuous audit, but there is no abnormal event, we would call that a

a. false negative

b. true negative

c. true positive

d. false positive

19. Which term describes and defines each XBRL financial element

a. data dictionary

b. descriptive statistics

c. XBRL-GL

d. Taxonomy

20. Which of the following is not a benefit of enterprise risk management?

a. reduces operational surprises

b. provides integrated responses to multiple risks

c. insures that the organization shares all major risks

d. identifies opportunities

e. all of the above are benefits to an ERM