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

a. Business objectives are not usually articulated.

b. The system may break down

c. Collusion can result in system failure

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

22. What is the process of assigning XBRL tags internally within a financial reporting enterprise system?

a. XBRL tagging

b. XBRL taxonomy

c. XBRL-GL

d. XBRL dictionary

23. 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

24. XBRL uses a _______ to help describe each key data element.

a. data dictionary

b. terminology

c. taxonomy

d. schema

25. A a system that stores transactions in a single database, but process them at various sites is referred to as

a. Centralized system.

b. Database management normalization system.

c. Decentralized system.

d. Distributed system