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NEW QUESTION: 1
Which statement correctly demonstrates using a subquery as a scalar expression?
A. SELECT
(SELECT SUM (population)
FROM Country
WHERE Code ='USA'
FROM country
WHERE Code= 'CAN'
)
B. (SELECT SUM (population)
FROM Country
WHERE Code ="USA'
C. SELECT SUM (population)
FROM Country
WHERE Code ="USA"
+
(SELECT SUM (population)
FROM Country
WHERE Code =.'CAN'
)
D. SELECT (
SELECT SUM (population)
FROM Country
SELECT SUM (population)
FROM Country
WHERE Code ='CAN' )
Answer: B
Explanation:
Reference:http://dev.mysql.com/doc/refman/5.0/en/scalar-subqueries.html

NEW QUESTION: 2
Ein IS-Prüfer bewertet die Risikobewertung von Informationssystemen durch das Management. Der IS-Prüfer sollte ZUERST überprüfen:
A. die Wirksamkeit der vorhandenen Kontrollen.
B. Die Steuerelemente sind bereits vorhanden.
C. Die Bedrohungen / Schwachstellen, die die Assets betreffen.
D. der Mechanismus zur Überwachung der mit den Vermögenswerten verbundenen Risiken.
Answer: C
Explanation:
Erläuterung:
Einer der Schlüsselfaktoren, der bei der Bewertung der mit der Nutzung verschiedener Informationssysteme verbundenen Risiken berücksichtigt werden muss, sind die Bedrohungen und Schwachstellen, die die Vermögenswerte betreffen. Die mit der Verwendung von Informationsressourcen verbundenen Risiken sollten unabhängig von den installierten Steuerelementen bewertet werden. Ebenso sollte die Wirksamkeit der Kontrollen in der Risikominderungsphase und nicht in der Risikobewertungsphase berücksichtigt werden. Während der auf die Risikobewertungsphase folgenden Risikoüberwachungsfunktion sollte ein Mechanismus zur kontinuierlichen Überwachung der mit Vermögenswerten verbundenen Risiken eingerichtet werden.

NEW QUESTION: 3
Which is not true of the accounting procedures or the accounting rules applied to intangible assets?
A. Accumulated amortization accounts are maintained for intangibles.
B. Patents have a legal life of 17 years.
C. Generally, the straight-line method of amortization is used on intangible assets.
Answer: A
Explanation:
Accumulated amortization accounts are not maintained for intangible assets. The expired portion of the cost of the asset is credited directly to the asset account, just like the treatment for prepaid assets.

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