Why was the International Standard on Assurance Engagements (ISAE) No. 3402, Assurance Reports on Controls at a Service Organization developed?
a. To provide an international assurance standard for allowing public accountants to issue a report for use by user organizations
b. To provide an international standard for measurements and to keep a check on the proper usage of the metric system
c. To provide an international standard and code of conduct for the protection of corporate data, copyrights, patents, and trade secrets
d. To provide an international assurance standard for the confidentiality of customer data and retaining the ownership of all data submitted to the service provider
d. To provide an international assurance standard for the confidentiality of customer data and retaining the ownership of all data submitted to the service provider
The International Standard on Assurance Engagements (ISAE) No. 3402, Assurance Reports on Controls at a Service Organization was developed to provide an international assurance standard for allowing public accountants to issue a report for use by user organizations and their auditors on the controls at a service organization that are likely to impact or be a part of the user organization’s system of internal control over financial reporting. It is the international equivalent of SSAE 16 and was issued by the International Auditing and Assurance Standards Board (IAASB), which is part of the International Federation of Accountants (IFAC).
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The table below lists customer/car hire data. Each customer may hire cars from various outlets throughout Glasgow. A car is registered at a particular outlet and can be hired out to a customer on a given date.
 (a) The data in the table is susceptible to update anomalies. Provide examples of how insertion, deletion, and modification anomalies could occur on this table. (b) Identify the functional dependencies represented by the data shown in the table. State any assumptions you make about the data. (c) Using the functional dependencies identified in part (b), describe and illustrate the process of normalization by converting Table 1 to Third Normal Form (3NF) relations. Identify the primary and foreign keys in your 3NF relations.
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____ is an abstract class that contains methods for performing output.
A. InputStream B. OutputStream C. println D. FileInputStream
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