Which of the following is a set of standards created by the AICPA for data files and fields in order to support external audits?
A)Extract,Transform & Load (ETL).
B)Online Analytical Processing (OLAP).
C)Audit Control Language (ACL).
D)Audit Data Standards (ADS).

Question

Quizplus · Accepted Answer

Audit Data Standards (ADS) is a set of standards created by the AICPA for data files and fields in order to support external audits. Extract, Transform & Load (ETL) is a process for moving data between databases. Online Analytical Processing (OLAP) is a technology used for analyzing data from multiple perspectives. Audit Control Language (ACL) is a software used for data analysis and audit analysis. None of these options specifically address the creation of standards for supporting external audits.

Which of the Following Is a Set of Standards Created