Which of the following is an example of a database management system?

Which of the following does Moody's advocate as a "best practice" for internal auditing in its report Best Practices in Audit Committee Oversight of Internal Audit?

a) The internal audit function should report to head of risk management. b) Audit engagement reports should include a clear grading or ranking. c) The internal audit function should rely on the organizations ERM system to determine its risk-based audit plan. d) The internal audit function should be outsourced to a 3rd party service provider to increase the function's independence.

Which of the following would be most advantageous to a seller who sells a parcel of real property by using a conditional sales contract instead of using a grant deed and carrying back a first trust deed:

A: The buyer under the land contract holds equitable title and is entitled to the full use and enjoyment of the property; B: This method allows the property to be sold when conventional financing is difficult to secure; C: The seller retains legal ownership of the property until the buyer makes the final payment; D: The requirements for a down payment and other financing terms are flexible.