1. Which term describes and defines each XBRL financial element

a. data dictionary

b. descriptive statistics

c. XBRL-GL

d. Taxonomy

2. Which of the following is not a benefit of enterprise risk management?

a. reduces operational surprises

b. provides integrated responses to multiple risks

c. insures that the organization shares all major risks.

d. identifies opportunities

e. all of the above are benefits to an ERM

3. Which of the following is not a limitation to an Enterprise Risk Management System

a. Business objectives are not articulated.

b. The system may break down

c. Collusion can result in system failure

d. Enterprise Risk Management Systems are subject to system override.

4. When using [EmployeeID] as the unique identifier of the Employee table, [EmployeeID] is an example of which of the following?

a.Key attribute

b.Foreign key

c.Primary key

d.Composite key