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NEW QUESTION: 1
The most reliable procedure for an auditor to use to test the existence of a client's inventory at an outside
location would be to:
A. Analytically compare the current-year inventory balance to the prior-year balance.
B. Obtain a confirmation from the client indicating inventory ownership.
C. Trace the total on the inventory listing to the general ledger inventory account.
D. Observe physical counts of the inventory items.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor's personal observation is generally one of the most reliable forms of
evidence. Observing physical inventory counts provides reliable evidence that the inventory actually
exists.
Choice "B" is incorrect. Tracing totals from the inventory listing to the general ledger inventory account
provides evidence of completeness, not existence.
Choice "C" is incorrect. A confirmation from the client indicating ownership provides some evidence
regarding rights and obligations, but does not provide evidence of existence.
Choice "D" is incorrect. Analytical comparisons of current year to prior year inventory balances might
provide some evidence regarding completeness, existence, and valuation, but this is not as reliable a
procedure for verifying existence as is the auditor's direct personal observation.

NEW QUESTION: 2
How do you create a new tag in the data dictionary?
Note: There are 1 correct answers to this question.
A. In the data dictionary, delete the default namespace where you want to
place the tag.
B. In the data dictionary, select the namespace where you want to place
the tag and click New tag.
C. In the data dictionary, select the field where you want to place the tag
D. In account settings, select the namespace where you want to place the
tag and click new tag
Answer: B

NEW QUESTION: 3
During the execution stage of a short-term, fast-tracked project, the client requests a change to one of the primary deliverables. What should the project manager do?
A. Update the requirements traceability matrix.
B. Follow approved change management procedures.
C. Seek guidance from the project management office (PMO).
D. Begin a separate project for this change request.
Answer: B

NEW QUESTION: 4
Microsoft Azureにラムダアーキテクチャを実装するデータエンジニアです。オープンソースのビッグデータソリューションを使用して、データを収集、処理、および保守します。分析データストアのパフォーマンスが低下しています。
次の要件を満たすソリューションを実装する必要があります。
データウェアハウジングを提供する
継続的な管理活動を削減
SQLクエリの応答を1秒未満で配信します
要件を満たすには、HDInsightクラスターを作成する必要があります。
どのタイプのクラスターを作成する必要がありますか？
A. Apache HBase
B. Apache Spark
C. インタラクティブクエリ
D. Apache Hadoop
Answer: B
Explanation:
Explanation
Lambda Architecture with Azure:
Azure offers you a combination of following technologies to accelerate real-time big data analytics:
* Azure Cosmos DB, a globally distributed and multi-model database service.
* Apache Spark for Azure HDInsight, a processing framework that runs large-scale data analytics applications.
* Azure Cosmos DB change feed, which streams new data to the batch layer for HDInsight to process.
* The Spark to Azure Cosmos DB Connector

Note: Lambda architecture is a data-processing architecture designed to handle massive quantities of data by taking advantage of both batch processing and stream processing methods, and minimizing the latency involved in querying big data.
References:
https://sqlwithmanoj.com/2018/02/16/what-is-lambda-architecture-and-what-azure-offers-with-its-new-cosmos-d