An Entity Relationship (ER) Diagram is a type of flowchart that illustrates how "entities" such as people, objects or concepts relate to each other within a system. ER Diagrams are most often used to design or debug relational databases in the fields of software engineering, business information systems, education and research.
Which of the following is not considered an assertion as formulated by the Auditing Standards Board? ... To be competent, evidence must be both valid and relevant. c. Validity is related to the quality of the client's information system. ... external to the auditee entity, whereas internal auditors report directly to management. ...