GlobalData Secondary Researcher Interview Questions and Answers

Synchronous means happening at the same time, while asynchronous means not happening at the same time.

• Synchronous operations occur in real-time, while asynchronous operations can be delayed or queued.

• Synchronous operations block the program until they are completed, while asynchronous operations allow the program to continue running.

• Examples of synchronous operations include function calls and loops, while examples of ...read more

CTE and temp table usage in SQL

• Use CTE for recursive queries and complex subqueries

• Use temp tables for large data sets and complex queries

• CTE is more efficient for small data sets

• Temp tables can be indexed for faster performance

• Consider the scope and lifespan of the data when choosing between CTE and temp table

Key audit matters are significant areas of the audit that require the most attention and have the highest risk of material misstatement.

• Revenue recognition

• Impairment of assets

• Valuation of inventory

• Going concern

• Related party transactions

• Taxation

• Litigation and claims

• Acquisitions and disposals

• Pensions and other post-employment benefits

• Financial instruments

• Business continuity and disaster recovery

• IT systems and controls

Non deduction of TDS can lead to penalties and legal consequences.

• Non deduction of TDS can result in penalties and interest charges.

• The taxpayer may also face legal consequences and prosecution.

• The deductee may face difficulties in claiming credit for the tax deducted at source.

• Non deduction of TDS can also lead to increased scrutiny from tax authorities.

• For example, if an employer fails to deduct TDS on salary payment...read more