CPA · Question 04 · Area I: Information Systems
An auditor is reviewing a SQL query used by the finance team to generate a report of all sales transactions above $10,000 for the first quarter of 2024. The query is:<br/><br/>SELECT * FROM Sales<br/>WHERE Amount > 10000<br/>AND Date BETWEEN '2024-01-01' AND '2024-03-31'<br/><br/>Assuming the 'Amount' column includes cents and the 'Date' column is a standard date type, which potential issue should the auditor investigate regarding the completeness of this population?
Answer options:
Whether transactions exactly equal to $10,000 should be included.
Whether the BETWEEN operator includes the boundary dates.
Whether the SELECT * statement retrieves all columns.
Whether the date format matches the database regional settings.
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