Which of the following is a false statement? XBRL makes data analysis easier. XBRL makes consolidations more efficient. XBRL makes data extraction easier. XBRL deals with numbers, not terminology. Which of the following keywords sets the rounding size for a data element? numberRef decimals roundRef decimalsRef Which of the following statements concerning user access reviews is true? A user access review should be a simple, quick process that is completed frequently. User access reviews more infrequently used accounts to a dormant status. User access reviews are periodic reviews of current power users and their system roles. A user access review lowers inappropriate use risks associated with employee changes