B- State whether the following statements are TRUE (T) or FALSE (F) (15 marks)

1. XBRL produces standardized reports and is not customizable.
2. Each attribute in a table can have several names.
3. Access is a simple database management system that can be used to run databases for individuals and small firms.
4. SQL is based on relational algebra and allows a user to query and update the database.
5. XBRL allows highly disaggregated data so not only is it possible to know the level of sales, but it is possible to know sales revenue in much more detail.
6. XBRL instance documents describe each key data element (e.g., total assets, accounts, payable, net income, etc.).
7. A firewall can filter through packets coming from outside networks to prevent unauthorized access
8. Parallel simulation uses an independent program to simulate a part of an existing application program, and is designed to test the validity and to verify the accuracy of an existing application program.
9. Data governance is the convergence of data quality, data management, data policies, business process management, and risk management surrounding the handling of data in a company.
10. Computer-assisted audit techniques (CAAT) are often used when auditing a company's IT infrastructure.