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    PracticeCPA®CPA ISC Practice ExamQuestion 10
    Hard1 markMultiple Choice
    Area I: Information SystemsData ManagementBig DataData Lake

    CPA · Question 10 · Area I: Information Systems

    A company uses a 'Data Lake' architecture to store unstructured customer feedback logs alongside structured transaction data. When auditing the completeness of data retrieval for analysis, what is a primary challenge the auditor should anticipate compared to a traditional Data Warehouse?

    Answer options:

    A.

    Schema-on-read requires validation of data structure at the time of query, not at ingestion.

    B.

    Data Lakes cannot store structured data like SQL tables.

    C.

    Data Lakes enforce strict referential integrity upon entry.

    D.

    Data Lakes are only accessible via proprietary vendor tools.

    How to approach this question

    Contrast Data Warehouse (Schema-on-write, clean, structured) with Data Lake (Schema-on-read, raw, messy).

    Full Answer

    A.Schema-on-read requires validation of data structure at the time of query, not at ingestion.✓ Correct
    Data Lakes store raw data. The structure (schema) is applied when the data is read (schema-on-read). This creates a risk that the query logic might not correctly interpret the raw data, leading to completeness or accuracy issues during analysis.

    Common mistakes

    Assuming Data Lakes are just bigger Data Warehouses.
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