You enabled an audit policy by issuing the following statements:SQL＞ AUDIT POLICY ORA_D

A. Fine-Grained Auditing (FGA) is enabled for the PRICE column in the PRODUCTS table for SELECT statements only when a row with PRICE ＞ 10000 is accessed.

B. FGA is enabled for the PRODUCTS.PRICE column and an audit record is written whenever a row with PRICE ＞ 10000 is accessed.

C. FGA is enabled for all DML operations by JIM on the PRODUCTS.PRICE column.

D. FGA is enabled for the PRICE column of the PRODUCTS table and the SQL statements is captured in the FGA audit trial.

A.into

B.in

C.from

(c) Describe the audit procedures you should perform. to determine the validity of the amortisation rate of five

years being applied to development costs in relation to Plummet. (5 marks)

(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailed

substantive procedures. (7 marks)

(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.

(6 marks)

iguration tile: [mysqld] Plugin-load=audit_log.so Audit-log=FORCE_PLUS_PERMANENT You attempt to start up the MySQL service and notice that it fails to start.Which two statements would explain why the service did not start？（）

A.FORCE_PLUS_PERMANENT is not valid for the audit-log option

B.The audit_log.so library does not exist

C.The audit_log.so library is in a location that is different from that defined by the plugin_dir option

D.The audit plugin must be loaded dynamically by using the INSTALL PLUGIN command

E.The audit log file does not exist in which to write audit events

F.The audit_log.so library is not an executable file

A into ;

B in ;

C from

a crash, notice the following error: [ERROR] Plugin ‘audit_log’ init function returned error.In the audit log file, you notice the final entry:…What action should you take to fix the error and allow the service to start？（）

A.Re-install the audit plugin

B.Execute the command FLUSH LOGS

C.Execute the command SET GLOBAL audit_log_fiush= ON

D.Move or rename the existing audit.log file

A.A

B.B

C.C

D.D

lient Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co’s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009.

Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory, sales and purchasing systems are computerised, with each location maintaining its own computer system. The software in each location is

the same because the programs were written specifically for Tirrol Co by a reputable software house. Data from each location is amalgamated on a monthly basis at Tirrol Co’s head office to produce management and financial accounts.

You are currently planning your audit approach for Tirrol Co. One option being considered is to re-write Cal & Co’s audit software to interrogate the computerised inventory systems in each location of Tirrol Co (except for head office)

as part of inventory valuation testing. However, you have also been informed that any computer testing will have to be on a live basis and you are aware that July is a major holiday period for your audit firm.

Required:

(a) (i) Explain the benefits of using audit software in the audit of Tirrol Co; (4 marks)

(ii) Explain the problems that may be encountered in the audit of Tirrol Co and for each problem, explain

how that problem could be overcome. (10 marks)

(b) Following a discussion with the management at Tirrol Co you now understand that the internal audit department are prepared to assist with the statutory audit. Specifically, the chief internal auditor is prepared to provide you with documentation on the computerised inventory systems at Tirrol Co. The documentation provides details of the software and shows diagrammatically how transactions are processed through the inventory system. This documentation can be used to significantly decrease the time needed to understand the computer systems and enable audit software to be written for this year’s audit.

Required:

Explain how you will evaluate the computer systems documentation produced by the internal audit

department in order to place reliance on it during your audit. (6 marks)