Question

SQL is:

a) An example of an integrated test facility
b) A generalized audit software program
c) A tool used for continuous auditing
d) A query language used by auditors to retrieve and manipulate data

Answer 1

SQL stands for Structured Query Language and is used for managing and manipulating relational databases, not specifically for auditing.

Step-by-step explanation:

SQL, which stands for Structured Query Language, is a standardized programming language used for managing and manipulating relational databases. It is not a tool specifically for auditing; however, auditors may use SQL to retrieve and manipulate data during the audit process. SQL is utilized in a variety of database user interface and query software, such as Microsoft Access, to facilitate the organization, retrieval, and management of data. Furthermore, SQL can be used to extract data from databases into other software like Microsoft Excel, which can then be used for analysis or reporting purposes.