Hard1 markMultiple Choice
Area I: Information SystemsData ManagementSQLAudit Procedures

CPA · Question 04 · Area I: Information Systems

An auditor is reviewing a SQL query used by the finance team to generate a report of all sales transactions above $10,000 for the first quarter of 2024. The query is:<br/><br/>SELECT * FROM Sales<br/>WHERE Amount > 10000<br/>AND Date BETWEEN '2024-01-01' AND '2024-03-31'<br/><br/>Assuming the 'Amount' column includes cents and the 'Date' column is a standard date type, which potential issue should the auditor investigate regarding the completeness of this population?

Answer options:

A.

Whether transactions exactly equal to $10,000 should be included.

B.

Whether the BETWEEN operator includes the boundary dates.

C.

Whether the SELECT * statement retrieves all columns.

D.

Whether the date format matches the database regional settings.

How to approach this question

Analyze the logical operators. '>' means strictly greater than. '>=' means greater than or equal to. Check the business requirement.

Full Answer

A.Whether transactions exactly equal to $10,000 should be included.✓ Correct
A
Auditors must verify that logic in queries matches the audit objective. If the objective is 'transactions of $10,000 or more', the query uses '>', which misses exact $10,000 items. It should be '>='.

Common mistakes

Assuming '>' includes the number itself.

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