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    PracticeCPA®CPA ISC Practice ExamQuestion 40
    Hard1 markMultiple Choice
    Area I: Information SystemsData ManagementSQLAudit Analytics

    CPA · Question 40 · Area I: Information Systems

    Which of the following SQL statements would an auditor use to identify duplicate invoice numbers in the 'Sales' table?

    Answer options:

    A.

    SELECT InvoiceNum FROM Sales WHERE InvoiceNum > 1

    B.

    SELECT DISTINCT InvoiceNum FROM Sales

    C.

    SELECT InvoiceNum, COUNT() FROM Sales GROUP BY InvoiceNum HAVING COUNT() > 1

    D.

    SELECT * FROM Sales ORDER BY InvoiceNum

    How to approach this question

    To find duplicates: Group By the field + Count > 1.

    Full Answer

    C.SELECT InvoiceNum, COUNT(*) FROM Sales GROUP BY InvoiceNum HAVING COUNT(*) > 1✓ Correct
    The GROUP BY clause groups rows that have the same values. The HAVING clause filters these groups. COUNT(*) > 1 specifically identifies groups where the invoice number appears more than once.

    Common mistakes

    Using WHERE instead of HAVING with aggregate functions (COUNT).
    Question 39All questionsQuestion 41

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