49.All of the following are types of Big Data except:

	a.accounting data.
	b.big transaction data.
	c.web and social media data.
	d.biometric data.

38.Ethics is a set of standards that:

	a.Is imposed on members of the group to regulate behavior.
	b.Neither established by a particular group nor imposed on members of the group to regulate behavior.
	c.Is established by a particular group.
	d.Both established by a particular group and imposed on members of the group to regulate behavior.

37.Which of the following upholds at least one generally accepted auditing field work standard?

	a.Allowing members of an audit team to choose their supervisor independently.
	b.Using the COSO framework to evaluate internal controls.
	c.Neither using the COSO framework to evaluate internal controls nor allowing members of an audit team d.to choose their supervisor independently.
	Both using the COSO framework to evaluate internal controls and allowing members of an audit team to choose their supervisor independently.

32.Debra and Dexter are CPAs specializing in tax planning and preparation. At a recent professional event, Maria, a fellow CPA working for another firm, explained her belief that cheating on taxes is always wrong. Which school of ethical thought does Maria follow?

	virtue ethics
	deontology
	utilitarianism
	ethical egoism