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NEW QUESTION: 1
Which statement is true about the Log Writer process?
A. It writes when a user commits a transaction.
B. It writes when it receives a signal from the checkpoint process (CKPT).
C. It writes concurrently to all members of multiplexed redo log groups.
D. It writes after the Database Writer process writes dirty buffers to disk.
Answer: A
Explanation:
Reference: http://docs.oracle.com/cd/B19306_01/server.102/b14220/process.htm (see log writer process (LGWR))
NEW QUESTION: 2
Examine the following SQL statement:
ALTER SESSION SET PLSQL_OPTIMIZE_LEVEL=3;
What is the result of executing this statements?
A. The PL/SQL optimize level for subsequently complied PL/SQL units will be set to 3 and inlining will be enabled.
B. The PL/SQL optimize level for subsequently compiled PL/SQL units will be set to 3 and inlining will be disabled.
C. The PL/SQL optimize level for some existing PL/SQL units will be changed as an immediate result.
D. This statement will fail because PLSQL_OPTIMIZE_LEVEL can only be set at the system level,
Answer: B
NEW QUESTION: 3
An auditor most likely would extend substantive tests of payroll when:
A. Employees complain to management about too much overtime.
B. Payroll is extensively audited by the state government.
C. Overpayments are discovered in performing tests of details.
D. Payroll expense is substantially higher than in the prior year.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An auditor most likely would extend (increase) substantive tests of payroll when
significant errors, such as overpayments, are discovered in performing the tests of details.
Choice "A" is incorrect. The extensive auditing of payroll by the state government might serve to decrease
substantive testing since presumably the extensive audit would have already flushed out any problem
areas.
Choice "B" is incorrect. A substantial increase in payroll expense would not necessarily increase the
substantive tests of payroll if the increase is readily explainable and supportable with analytical review
procedures.
Choice "D" is incorrect. An increase in overtime would not necessarily cause the auditor to extend
substantive tests of payroll, as long as the effect on payroll is supportable with analytical review
procedures.