200+ EPAM Systems Interview Questions and Answers

There are three types of triggers available in Azure Data Factory: Schedule, Tumbling Window, and Event.

• Schedule trigger: Runs pipelines on a specified schedule.

• Tumbling Window trigger: Runs pipelines at specified time intervals.

• Event trigger: Runs pipelines in response to events like a file being added to a storage account.

Property, plant and equipment can be tested through physical inspection, documentation review and analytical procedures.

• Perform a physical inspection of the assets to ensure they exist and are in good condition

• Review documentation such as purchase invoices, maintenance records and depreciation schedules

• Perform analytical procedures such as comparing the current year's depreciation expense to prior years

• Consider testing for impairment if there are indicators of potential impai...read more

During the audit of the client, major findings were identified related to financial reporting and internal controls.

• Identified weaknesses in the client's internal control system

• Discovered errors in financial reporting

• Found instances of non-compliance with accounting standards

• Recommended improvements to the client's accounting processes

• Provided suggestions for strengthening the client's internal controls

P2P process involves risks such as fraud, errors, and non-compliance. Controls like segregation of duties, approvals, and audits can mitigate them.

• P2P process involves procurement, receiving, and payment

• Risks include fraud, errors, and non-compliance with policies and regulations

• Controls include segregation of duties, approvals, and audits

• Segregation of duties ensures that no single person has complete control over the process

• Approvals ensure that all transactions are authori...read more

Tax jurisdiction in SAP determines the tax laws and regulations applicable to a particular business transaction.

• It is used to determine the tax codes and rates for a transaction

• It is based on the location of the company code and the customer/vendor

• It can be set up at various levels such as country, state, city, etc.

• It is important for compliance with tax laws and regulations

• Example: A company based in the US selling to a customer in Canada would have different tax jurisdictio...read more

Answers to common interview questions for Automation Engineer

• POJO class is a plain old java object used to represent data

• throw is used to throw an exception while throws is used to declare an exception

• To run tests parallelly in TestNG, use the 'parallel' attribute in the test tag

• final is used to declare a constant variable while Finally is used to execute a block of code after try-catch

• To validate response in rest api, use assertions to check the expected response

• To store res...read more

Challenges faced during data migration include data loss, compatibility issues, downtime, and security concerns.

• Data loss: Ensuring all data is successfully transferred without any loss or corruption.

• Compatibility issues: Ensuring data formats, structures, and systems are compatible for seamless migration.

• Downtime: Minimizing downtime during migration to avoid disruption to operations.

• Security concerns: Ensuring data security and privacy are maintained throughout the migratio...read more

The major clauses of tax audit report in Form 3CD

• The tax audit report in Form 3CD has 18 major clauses

• These clauses cover various aspects of the audit, such as accounting policies, depreciation, loans and advances, etc.

• Some of the important clauses include Clause 4 (accounting policies), Clause 13 (loans and advances), and Clause 17 (related party transactions)

I have 3 years of experience in Internal Audit with a focus on risk assessment and control testing.

• Conducted risk assessments and developed audit plans

• Performed control testing and identified control weaknesses

• Prepared audit reports and presented findings to management

• Collaborated with cross-functional teams to implement recommendations

• Experience in various industries including healthcare, finance, and manufacturing

Governance in IT departments involves establishing policies, procedures, and controls to ensure alignment with organizational goals and compliance with regulations.

• Governance frameworks such as COBIT or ITIL are commonly used in IT departments to establish and enforce policies and procedures.

• Governance helps in decision-making processes, risk management, and ensuring accountability within the IT department.

• Regular audits and assessments are conducted to ensure compliance with...read more

Revenue testing involves applying cut off procedures to ensure accurate reporting of revenue.

• Revenue testing is a process of verifying the accuracy of revenue reported in financial statements.

• Cut off procedures are applied to ensure that revenue is recorded in the correct period.

• Examples of cut off procedures include reviewing sales invoices, shipping documents, and bank statements.

• Revenue testing also involves verifying the completeness and accuracy of revenue recognition po...read more

Yes, I have working knowledge of SAP.

• I have experience working with SAP modules such as FI/CO, MM, and SD.

• I have used SAP to generate financial reports and analyze data.

• I am familiar with SAP security and authorization concepts.

• I have participated in SAP implementation projects.

• I have attended SAP training sessions to improve my skills.

COSO is a framework for internal control while COBIT is a framework for IT governance.

• COSO focuses on internal control over financial reporting while COBIT focuses on IT governance and management

• COSO has five components: control environment, risk assessment, control activities, information and communication, and monitoring activities

• COBIT has five focus areas: strategic alignment, value delivery, risk management, resource management, and performance measurement

• COSO is widely ...read more

Bad debts are recorded as an expense in the income statement and as a reduction in accounts receivable in the balance sheet.

• Bad debts are debts that are unlikely to be collected from customers.

• The accounting procedure for bad debts involves estimating the amount of bad debts and recording them as an expense in the income statement.

• The allowance method is commonly used to estimate bad debts.

• Under the allowance method, a percentage of accounts receivable is estimated to be unco...read more

I work on manual to automation conversion ratio by analyzing the repetitive and time-consuming manual tasks and automating them.

• Identify the manual tasks that are repetitive and time-consuming

• Analyze the feasibility of automating those tasks

• Prioritize the tasks based on their impact on the testing process

• Create a plan for automation and execute it

• Regularly review and update the automation plan

• Collaborate with the team to ensure the automation is effective

ISO 27001 domains are areas of information security management covered by the standard.

• ISO 27001 has 14 domains that cover various aspects of information security management.

• These domains include information security policies, asset management, access control, cryptography, and more.

• Each domain has specific controls and requirements that organizations must implement to comply with the standard.

• Examples of controls within the domains include risk assessments, security awarenes...read more

If PR is raised after PO, it may impact the risk assessment and mitigation plan.

• The risk assessment and mitigation plan may need to be updated to include the new PR.

• The impact of the PR on the project should be evaluated to determine if any additional risks have arisen.

• The project team should communicate the PR to stakeholders and determine if any changes to the project timeline or budget are necessary.

• The project manager should work with the team to determine the best course...read more

Managing multiple clients requires effective communication, organization, and prioritization.

• Establish clear communication channels with each client to ensure their needs and expectations are understood.

• Create a detailed schedule or timeline to track deadlines and deliverables for each client.

• Prioritize tasks based on urgency and importance to ensure all clients receive timely attention.

• Delegate tasks to team members or colleagues when necessary to manage workload effectively...read more

PwC is a leading professional services firm. A bearer cheque is a type of cheque that can be cashed by anyone who possesses it.

• PwC is known for its expertise in audit, tax, and advisory services

• It has a global presence with offices in over 150 countries

• Bearer cheques are risky as they can be easily stolen and cashed by anyone

• They are not commonly used anymore due to the rise of electronic banking

• An example of a bearer cheque is a traveler's cheque

Smoke testing is a quick test to check if the software build is stable, while sanity testing is a more thorough test to check specific functionalities.

• Smoke testing is done to ensure the critical functionalities of the software are working fine after a build, while sanity testing is done to verify specific features or functionalities.

• Smoke testing is usually performed before detailed testing, while sanity testing is performed after regression testing.

• Smoke testing is a subset...read more

SnOP is a process that integrates sales and operations planning to align demand and supply.

• SnOP involves collaboration between sales, marketing, finance, and operations teams.

• The process includes forecasting demand, creating production plans, and managing inventory levels.

• SnOP helps to balance supply and demand, reduce costs, and improve customer satisfaction.

• For example, a company may use SnOP to plan production of a new product based on sales forecasts and inventory levels....read more

Major observations of p2p with financial impact

• Increased efficiency in transactions due to direct peer-to-peer interactions

• Reduced costs as intermediaries are eliminated from the process

• Greater transparency and security in transactions

• Potential for disintermediation in various industries

• Challenges with regulation and legal frameworks

• Examples: Bitcoin, Ethereum, Airbnb, Uber

The question is a metaphorical way of asking about the process of creation or transformation.

• The 'pole' can represent a source of energy or potential, while the 'hole' can represent a receptacle or container.

• When the two meet, they combine to create something new, symbolized by the 'soul'.

• This can be interpreted as the process of creation, transformation, or synergy between different elements.

• For example, in a manufacturing context, raw materials (pole) are processed and comb...read more

The number of umbrellas sold in July in Ernakulam varies depending on factors like weather, tourist influx, and local demand.

• Sales may increase during monsoon season due to heavy rainfall

• Tourist influx may also impact umbrella sales as visitors may purchase them as souvenirs or for practical use

• Local demand for umbrellas may be higher in areas with frequent rain showers

• Promotions or discounts on umbrellas can also influence sales numbers

Intercompany process is configured into the system through various steps and settings.

• Intercompany process involves transactions between different entities within the same organization

• The system should be configured to handle intercompany transactions and ensure proper accounting and reporting

• This can be achieved through setting up intercompany accounts, defining intercompany relationships, and configuring intercompany billing and invoicing

• Examples of intercompany transaction...read more

Yes, you can publish your own custom blockchain by following these steps.

• Define the purpose and requirements of your custom blockchain

• Choose a consensus mechanism (e.g. Proof of Work, Proof of Stake)

• Select a suitable blockchain platform (e.g. Ethereum, Hyperledger)

• Develop and deploy the custom blockchain network

• Test the network for functionality and security

• Launch and promote your custom blockchain to attract users and developers

I have worked on a project analyzing customer behavior using web analytics data.

• Used Google Analytics to collect website data

• Analyzed user behavior patterns to identify areas for improvement

• Implemented A/B testing to measure the impact of website changes

• Generated reports and visualizations to communicate insights to stakeholders

A corporate firm is a legal entity separate from its owners, while a partnership firm is owned and operated by two or more individuals.

• Corporate firms have limited liability, while partnership firms have unlimited liability.

• Corporate firms issue shares to raise capital, while partnership firms rely on the personal funds of the partners.

• Corporate firms are subject to more complex legal and regulatory requirements, while partnership firms have fewer formalities.

• Corporate firms ...read more

A clearing account is a temporary account used to hold funds until they can be transferred to their final destination.

• Clearing accounts are commonly used in banking and accounting.

• They are used to hold funds until they can be transferred to their final destination.

• Clearing accounts are often used in international transactions to ensure that funds are properly transferred between different currencies.

• Examples of clearing accounts include suspense accounts, transit accounts, an...read more

Audit assertion is a claim made by the management regarding the accuracy of financial statements.

• Audit assertions are used to evaluate the completeness, accuracy, and validity of financial statements.

• There are six types of audit assertions: existence, completeness, accuracy, valuation, rights and obligations, and presentation and disclosure.

• For example, existence assertion ensures that all assets and liabilities in the financial statements actually exist and are owned by the ...read more

The AAR (After Action Review) process is a structured method used to analyze and evaluate the performance of a project or event.

• The AAR process involves gathering a team of participants who were involved in the project or event.

• The team discusses and reflects on what happened during the project or event, focusing on successes, failures, and lessons learned.

• The AAR process aims to identify strengths and weaknesses, improve future performance, and promote learning and developme...read more

Containers in virtual machines are lightweight, portable, and isolated environments that allow applications to run independently.

• Containers are a form of virtualization that package an application and its dependencies together.

• They share the host OS kernel, making them more lightweight than traditional virtual machines.

• Containers provide isolation for applications, ensuring they do not interfere with each other.

• Popular containerization platforms include Docker and Kubernetes.

Ind AS 115 requires auditors to perform audit procedures on listed entities.

• Auditors must assess the entity's revenue recognition policies and procedures.

• They should also evaluate the effectiveness of internal controls related to revenue recognition.

• Auditors must obtain sufficient and appropriate audit evidence to support the entity's revenue recognition.

• They should also assess the impact of any changes in revenue recognition policies or procedures.

• Auditors must communicate a...read more

ERP stands for Enterprise Resource Planning. It is a software system that integrates various business processes and functions to streamline operations and improve efficiency.

• ERP helps businesses by centralizing and automating processes, such as finance, HR, inventory management, and customer relationship management.

• It provides real-time visibility into business data, enabling better decision-making and resource allocation.

• ERP improves collaboration and communication across de...read more

I have extensive experience in detailed process flows and accounting across various modules.

• I have worked with different accounting software such as QuickBooks, Xero, and SAP.

• I have created detailed process flows for various departments such as procurement, sales, and finance.

• I have experience in different modules such as accounts payable, accounts receivable, and general ledger.

• I have also trained team members on accounting processes and software usage.

Data bricks is a unified analytics platform for big data and machine learning, while ADF (Azure Data Factory) is a cloud-based data integration service.

• Data bricks is a unified analytics platform that provides a collaborative environment for big data and machine learning projects.

• ADF is a cloud-based data integration service that allows you to create, schedule, and manage data pipelines.

• Data bricks supports multiple programming languages like Python, Scala, and SQL, while ADF...read more

The number of children allowed in a crèche facility depends on various factors.

• The size of the crèche facility and the number of staff available to care for the children are important factors to consider.

• The age range of the children also plays a role in determining the number of children allowed.

• Local regulations and guidelines should be followed to ensure compliance.

• For example, in India, the crèche facility should have at least one caretaker for every four infants and one ...read more

The Android application components used in the previous project include activities, services, broadcast receivers, and content providers.

• Activities: Used for the user interface and interaction with the user. Example: MainActivity.java

• Services: Used for background tasks or long-running operations. Example: DownloadService.java

• Broadcast Receivers: Used for system-wide events or notifications. Example: ConnectivityReceiver.java

• Content Providers: Used for data management and shar...read more

Types of audit opinion include unqualified, qualified, adverse, and disclaimer. Audit risk is the risk of material misstatement.

• Unqualified opinion means the financial statements are fairly presented.

• Qualified opinion means there are some limitations or exceptions in the financial statements.

• Adverse opinion means the financial statements are materially misstated.

• Disclaimer opinion means the auditor is unable to express an opinion.

• Audit risk is the risk that the auditor may is...read more

Integrating data in EPBcS involves mapping data sources, defining data mappings, and setting up data integration processes.

• Map data sources to EPBcS data model

• Define data mappings between source systems and EPBcS

• Set up data integration processes to transfer data into EPBcS

• Use ETL tools like Informatica or Talend for data integration

• Ensure data quality and consistency during integration

Delta load in ADF is achieved by comparing source and target data and only loading the changed data.

• Use a Lookup activity to retrieve the latest watermark or timestamp from the target table

• Use a Source activity to extract data from the source system based on the watermark or timestamp

• Use a Join activity to compare the source and target data and identify the changed records

• Use a Sink activity to load only the changed records into the target table

The code takes a name as input, prints each letter, and checks if any vowels repeat in the name.

• Create a function that takes a string input for the name

• Iterate through each letter in the name and print them individually

• Check for vowel repetition by keeping track of vowels encountered

Performance of BI Report can be checked by analyzing response time, data accuracy, user feedback, and system resource usage.

• Analyze response time to ensure reports load quickly

• Verify data accuracy by comparing with source data

• Collect user feedback to identify any issues or improvements needed

• Monitor system resource usage to ensure optimal performance

Encrypting BIP Report in Oracle Fusion

• Use BI Publisher to create the report

• Set up data model and layout for the report

• Navigate to the report properties and select 'Encrypt Output' option

• Choose the encryption method and provide necessary details

• Run the report to generate encrypted output

5 key points to consider when drafting standard operating procedures

• Clearly define the purpose and scope of the SOP

• Ensure the SOP is written in a clear and concise manner

• Include step-by-step instructions for each process

• Specify roles and responsibilities of individuals involved

• Regularly review and update the SOP to reflect any changes in processes

Define a hashmap with String as key and Integer as value, find second highest value key.

• Create a HashMap and initialize it with key-value pairs

• Iterate through the values to find the second highest value

• Retrieve the key corresponding to the second highest value

Pub-sub mechanism is a messaging pattern where senders (publishers) of messages are decoupled from receivers (subscribers).

• Pub-sub stands for publish-subscribe.

• Publishers send messages to a topic, and subscribers receive messages from that topic.

• Google Cloud Pub/Sub is a fully-managed real-time messaging service that allows you to send and receive messages between independent applications.

• In my project, we used Google Cloud Pub/Sub to decouple various components of our data p...read more

Standard integration of HES with MDM system involves utilizing APIs, data mapping, data transformation, and data synchronization processes.

• Utilize APIs to establish communication between HES and MDM system

• Implement data mapping to ensure proper alignment of data fields between systems

• Utilize data transformation processes to convert data formats as needed

• Implement data synchronization to ensure real-time data updates between systems

Blob is a storage service for unstructured data, while ADLS is optimized for big data analytics workloads.

• Blob is a general-purpose object storage service for unstructured data, while ADLS is optimized for big data analytics workloads.

• ADLS offers features like file system semantics, file-level security, and scalability for big data analytics, while Blob storage is simpler and more cost-effective for general storage needs.

• ADLS is designed for big data processing frameworks lik...read more

A data architect designs and manages an organization's data architecture to ensure data is accurate, accessible, and secure.

• Designing and implementing data models and database structures

• Ensuring data accuracy, accessibility, and security

• Collaborating with stakeholders to understand data needs

• Developing data governance policies and procedures

• Staying up-to-date with emerging technologies and industry trends

• Examples: designing a data warehouse for a retail company, creating a da...read more

To audit bank reco, one should verify the accuracy of bank statements and compare them with the company's records.

• Verify the accuracy of bank statements

• Compare bank statements with the company's records

• Check for any discrepancies and investigate them

• Ensure all transactions are recorded accurately

• Verify that all bank accounts are reconciled on a regular basis

• Ensure that all outstanding checks and deposits are accounted for

• Verify that all bank fees and interest charges are accu...read more

To find out errors in a failed BigQuery query, check the query job history and error message details.

• Check the query job history in the BigQuery console for details on the failed query.

• Look for error messages in the job history to identify the specific issue that caused the query to fail.

• Review the query syntax and data being queried to troubleshoot common errors such as syntax errors or data type mismatches.

Create and perform CRUD operations on a linked list using class and object.

• Create a class for the linked list and define the necessary functions for CRUD operations.

• Create an object of the linked list class and use it to perform the operations.

• For creating a node, define a class for the node and link it to the linked list class.

• For updating or deleting a node, traverse the linked list and perform the operation on the desired node.

• For displaying the linked list, traverse the l...read more

Pick Action in OIC allows users to select and perform actions on specific data records.

• Pick Action is used to select individual data records in OIC for further processing.

• Users can perform actions such as update, delete, or send notifications on the selected records.

• It helps in streamlining data management and automating processes in OIC.

The count of rows after inner, left, and right join can vary based on the data and join conditions.

• The count after an inner join will be the same as the smallest table being joined.

• The count after a left join will be the same as the left table being joined.

• The count after a right join will be the same as the right table being joined.

Earthquakes occur due to the movement of tectonic plates. Metamorphosis is the process of transformation of rocks due to heat and pressure.

• Earthquakes occur when there is a sudden release of energy in the Earth's crust, causing seismic waves.

• The primary cause of earthquakes is the movement of tectonic plates. These plates are constantly shifting and interacting with each other.

• When the stress on the rocks along a fault line exceeds the strength of the rocks, it leads to an ea...read more

Our project uses authentication and authorization to control access to resources.

• We use OAuth 2.0 for authentication.

• Authorization is based on user roles and permissions.

• Access control lists (ACLs) are used to restrict access to specific resources.

• We also implement two-factor authentication for added security.

• All authentication and authorization events are logged for auditing purposes.

Data mappings can be added by defining the relationships between different data elements.

• Identify the source and target data elements that need to be mapped

• Create a mapping document specifying the relationships between the source and target data

• Implement the mappings using ETL tools or custom scripts

• Test the mappings to ensure data is accurately transformed

Limited review is done under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

• Limited review is a type of audit engagement where auditors perform analytical procedures and inquiries to obtain limited assurance on the financial statements.

• Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 mandates listed companies to submit quarterly and year-to-date financial results to the stock exchanges along w...read more

Fileless malware is a type of malicious software that operates in memory without leaving any trace on the hard drive.

• Fileless malware is also known as memory-based malware or non-malware.

• It uses legitimate system tools and processes to carry out its malicious activities.

• It is difficult to detect and remove as it does not leave any files on the system.

• Examples of fileless malware include PowerShell-based attacks and macro-based attacks.

• Prevention measures include keeping softw...read more

Convert small letters to capital and caps to small in a string

• Iterate through each character in the string

• Check if the character is a small letter or a capital letter

• Convert small letters to capital and caps to small using ASCII values

Software Development Life Cycle (SDLC) is a process used by software development teams to design, develop, test, and deploy high-quality software.

• SDLC consists of several phases such as planning, analysis, design, implementation, testing, and maintenance.

• Each phase has its own set of activities and deliverables to ensure the software meets quality standards.

• Examples of SDLC models include Waterfall, Agile, and DevOps.

• SDLC helps in managing the project effectively, reducing ri...read more

Stat audit is mandatory and conducted by external auditors while internal audit is voluntary and conducted by internal auditors.

• Stat audit is conducted to ensure compliance with legal and regulatory requirements.

• Internal audit is conducted to evaluate and improve the effectiveness of risk management, control, and governance processes.

• Stat audit is mandatory and conducted by external auditors while internal audit is voluntary and conducted by internal auditors.

• Stat audit is fo...read more

Best practices for writing queries in Bigquery

• Use standard SQL syntax for better performance and compatibility

• Avoid using SELECT * and instead specify only the columns needed

• Optimize queries by using appropriate functions and operators

• Use query caching to reduce costs and improve performance

• Partition tables and use clustering to improve query performance

Automation of compliance involves using technology to streamline and improve compliance processes within the company.

• Automation can help reduce errors and increase efficiency in compliance tasks

• Examples of automation tools include compliance management software and AI-powered risk assessment tools

• Automation can also help with monitoring and reporting on compliance activities

• However, it's important to ensure that automation is implemented in a way that still allows for human o...read more

Use a roll up summary trigger to populate the number of open opportunities on an account

• Create a trigger on Opportunity object to update the count on Account object

• Query for open opportunities related to the account

• Update the count field on the Account object with the number of open opportunities

A database for student management application.

• Create a table for students with fields like name, roll number, email, etc.

• Create a table for courses with fields like course name, course code, etc.

• Create a table for enrollment with fields like student ID, course ID, enrollment date, etc.

• Create a table for grades with fields like student ID, course ID, grade, etc.

• Use primary and foreign keys to establish relationships between tables.

Cutover activity refers to the process of transitioning from an old system to a new one.

• It involves planning and executing the switch from the old system to the new one

• It may involve data migration, testing, and training

• Examples include upgrading software, implementing a new system, or moving to a cloud-based platform

Cash expenses can be tested by reconciling physical cash on hand with recorded expenses in the accounting system.

• Reconcile physical cash on hand with cash expenses recorded in the accounting system

• Verify receipts and invoices for cash expenses

• Check for any discrepancies or missing documentation

• Perform surprise cash counts to ensure accuracy

Proof of work requires miners to solve complex mathematical puzzles to validate transactions, while proof of stake selects validators based on the amount of cryptocurrency they hold.

• Proof of work involves miners solving complex mathematical puzzles to validate transactions

• Proof of stake selects validators based on the amount of cryptocurrency they hold

• Proof of work is energy-intensive and requires significant computational power

• Proof of stake is considered more energy-efficie...read more

To capture the whole response data in JMeter, use the View Results Tree listener.

• Add a View Results Tree listener to the test plan

• Run the test and view the response data in the listener

• You can also save the response data to a file for further analysis

Trust principles are foundational beliefs that guide behavior and interactions in a trustworthy manner.

• Transparency - Being open and honest in communication and actions.

• Integrity - Acting with honesty and strong moral principles.

• Reliability - Consistently delivering on promises and commitments.

• Accountability - Taking responsibility for one's actions and decisions.

• Confidentiality - Respecting and protecting sensitive information.

• Competence - Demonstrating the necessary skills ...read more

Automated controls are pre-programmed processes or systems that help monitor and manage various activities within an organization.

• Automated controls can help reduce human error and ensure consistency in processes.

• Examples of automated controls include automated alerts for unusual transactions, automated data validation checks, and automated access controls.

• These controls can be implemented in various systems such as accounting software, inventory management systems, and secur...read more

Internal audit practice involves evaluating and improving the effectiveness of an organization's risk management, control, and governance processes.

• Internal audit is an independent and objective assurance activity

• It helps organizations achieve their objectives by bringing a systematic and disciplined approach to evaluate and improve processes

• Internal auditors assess risks, test controls, and provide recommendations for improvement

• They ensure compliance with laws, regulations,...read more

Scenario outline

• Scenario outline is the key word in BDD framework to run common cases

• It allows for the creation of a template scenario with placeholders for input values

• The placeholders can be filled in with specific values for each test case

The question is asking for the assertion tested at each account.

• Provide a list of accounts and the corresponding assertion tested

• Include specific examples if applicable

Ransomware is a type of malware that encrypts files and demands payment for decryption. Mitigation involves backups, security software, and user education.

• Regularly backup important data to prevent loss

• Use anti-malware software to detect and prevent ransomware

• Educate users on how to identify and avoid phishing emails and suspicious downloads

• Implement network segmentation to limit the spread of ransomware

• Have an incident response plan in place to quickly respond to an attack

• Ex...read more

Pragma is used in PL/SQL to provide instructions to the compiler.

• Pragma is used to provide instructions to the compiler in PL/SQL.

• It can be used to control aspects like optimization, warnings, and errors.

• Pragma directives are placed at the beginning of a block or subprogram.

• Example: PRAGMA EXCEPTION_INIT to associate an exception name with an Oracle error code.

During my article trainee period, I worked on various software applications including accounting software, tax software, and audit software.

• Accounting software

• Tax software

• Audit software

IFRS 15 impacts real estate revenue recognition by changing timing and method of revenue recognition.

• IFRS 15 requires revenue to be recognized when control of the property is transferred to the buyer, rather than when risks and rewards are transferred.

• Real estate developers may need to adjust their financial statements and contracts to comply with the new standard.

• IFRS 15 also requires more detailed disclosures about revenue recognition policies and significant judgments made...read more

Contingent liabilities are potential liabilities that may arise in the future depending on the outcome of uncertain events.

• Contingent liabilities are not recorded on the balance sheet but disclosed in the footnotes.

• They are dependent on the occurrence of a specific event, such as a lawsuit or warranty claim.

• Examples include pending lawsuits, product warranties, and guarantees on loans.

• Companies must assess the likelihood of the contingent liability occurring and estimate the ...read more

CARO 2020 has been amended recently. Can you tell me about the amendments?

• CARO 2020 has been amended to include reporting on the utilization of Corporate Social Responsibility funds.

• The auditor is now required to report on the adequacy and effectiveness of internal financial controls.

• Reporting on the details of proceedings initiated or pending against the company for holding benami property has been added.

• The auditor is now required to report on the maintenance of cost record...read more

DOR defines what needs to be done, DOD defines when it is done, and acceptance criteria defines how it is done.

• Definition of Ready (DOR) specifies when a product backlog item is ready to be worked on

• Definition of Done (DOD) specifies the criteria that a product increment must meet to be considered complete

• Acceptance criteria are specific conditions that a product or feature must meet to be accepted by the stakeholders

• DOR focuses on readiness, DOD focuses on completeness, and ...read more

The latest version of Selenium is Selenium 4.

• Selenium 4 was released in December 2018.

• It includes new features such as relative locators, improved W3C WebDriver support, and more.

• Selenium 4 also has better support for modern web technologies like HTML5 and CSS3.

The latest version of Java is Java 17.

• Java 17 was released on September 14, 2021.

• It comes with new features like sealed classes, pattern matching for switch statements, and more.

• It also includes performance improvements and security updates.

A button on the login page is not working, preventing users from logging in

• The bug prevents users from accessing the system

• However, users can still use alternative methods to log in, making it low priority

The egg came first, as it was laid by a bird that was not quite a chicken yet.

• Eggs have been around for millions of years, long before chickens evolved.

• The first chicken would have hatched from an egg laid by a bird that was not quite a chicken.

• Therefore, the egg came first in the evolutionary timeline.

Gas for a transaction is estimated based on the computational resources required to execute the transaction on the blockchain network.

• Gas is a unit used to measure the computational work required to process transactions on the blockchain.

• Gas cost is determined by the complexity of the transaction and the amount of data being processed.

• Developers can estimate gas by using tools like the Ethereum Gas Station or by simulating the transaction on a test network.

• Gas prices can fluc...read more

I have been engaged in auditing various industries including manufacturing, retail, technology, and financial services.

• Manufacturing industry audits involved reviewing inventory management and cost control processes.

• Retail industry audits focused on sales and revenue recognition practices.

• Technology industry audits included assessing internal controls over software development and intellectual property.

• Financial services audits involved evaluating compliance with regulatory r...read more

One challenge faced was inadequate hardware resources, which was resolved by optimizing test scripts and using cloud-based load generators.

• Inadequate hardware resources led to performance bottlenecks

• Optimized test scripts to reduce resource consumption

• Utilized cloud-based load generators to distribute load and improve performance

Handling tough clients requires patience, empathy, and effective communication skills.

• Listen actively to understand their concerns and frustrations

• Remain calm and composed, even in challenging situations

• Empathize with their perspective and show genuine concern

• Set clear boundaries and expectations for behavior

• Offer solutions or compromises to address their issues

• Seek feedback to improve future interactions

Cost management involves identifying and controlling expenses while problem solving techniques help in finding solutions to issues.

• Cost management involves budgeting, forecasting, and tracking expenses

• Problem solving techniques include root cause analysis, brainstorming, and SWOT analysis

• Effective cost management can lead to increased profitability and competitiveness

• Problem solving techniques can help identify and address issues that may impact cost management

• Examples of cos...read more

Developed a custom object for tracking employee training and certifications.

• Created custom fields to track training completion and expiration dates.

• Implemented validation rules to ensure data accuracy.

• Built custom reports and dashboards for management visibility.

• Integrated with HRIS system for automated updates.

• Provided training to end-users on new functionality.

Audit is a systematic examination of an organization's financial records to ensure accuracy and compliance with regulations.

• Audit involves reviewing financial statements, transactions, and internal controls.

• The purpose of an audit is to provide assurance to stakeholders that the financial information is reliable.

• Auditors must be independent and objective in their assessments.

• Examples of audits include external audits conducted by accounting firms and internal audits performed...read more

Extracting key Personal Identifiable Information from a resume prompt

• Look for information such as full name, address, phone number, email address, date of birth, and social security number

• Utilize natural language processing techniques to identify patterns and structures in the text

• Consider using regular expressions to match specific formats of personal information

• Ensure data privacy and security measures are in place when handling sensitive information

Tools used for preparing budgeting include spreadsheets, budgeting software, financial modeling tools, and ERP systems.

• Spreadsheets like Microsoft Excel are commonly used for creating and managing budgets

• Budgeting software such as Adaptive Insights or Oracle Hyperion can streamline the budgeting process

• Financial modeling tools like Tableau or Power BI can help analyze financial data and forecast future budgets

• ERP systems like SAP or Oracle can integrate budgeting with other f...read more