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Which of the following is NOT an important consideration during testing of database controls?
Are primary-key indexes available?
Is adequate size allocated based on database requirements?
Are database backups in-line with financial reporting requirements?
Is there valid reason if the database has not been normalized?
"Is adequate size allocated based on database requirements?", "Are primary-key indexes available?" and "Is there a valid reason if the database has not been normalized?" are each an important consideration during review of database controls.
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