Which statement is not correct the audit trail in a computerized environment is

Auditing is always enabled. Oracle Database generates audit records during or after the execution phase of the audited SQL statements.

Oracle Database individually audits SQL statements inside PL/SQL program units, as necessary, when the program unit is run.

You can control the frequency when audit trail records are written to disk. If the write mode is set to queued, then the audit records are written periodically to the SGA and not to disk immediately. If you want to write the audit records immediately to disk, then you can set it to immediate-write mode. Otherwise, there is a minimum flush threshold configured by default which checks if the queues were flushed more than 3 seconds before and accordingly flushes the audit records in the SGA queue. However, owing to the database activity, the flush may not happen every 3 seconds and could take longer.

The generation and insertion of an audit trail record is independent of the user transaction being committed. That is, even if a user transaction is rolled back, the audit trail record remains committed.

Statement and privilege audit options from unified audit policies that are in effect at the time a database user connects to the database remain in effect for the duration of the session. When the session is already active, setting or changing statement or privilege unified audit options does not take effect in that session. The modified statement or privilege audit options take effect only when the current session ends and a new session is created.

In contrast, changes to schema object audit options become immediately effective for current sessions.

By default, audit trail records are written to the SYSAUX tablespace. You can designate a different tablespace, including one that is encrypted, by using the DBMS_AUDIT_MGMT.SET_AUDIT_TRAIL_LOCATION procedure.

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How an audit trail is done in a computerized accounting environment?

The process An audit trail usually begins with the invoice receipt. The transaction is then followed back through accounts payable and finally through to the check or electronic payment made to settle the amount.

What is auditing in a computerized environment?

Auditing Around the Computer: It is the type of auditing done in a traditional method. The auditor summarizes the input data and ignores the computer's processing but ensures the correctness of the output data generated by the computer, this approach is generally referred to as “auditing around the computer”.

Which of the following is also known as audit trail?

An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide documentary evidence of the sequence of activities that have affected at any time a specific operation, procedure, event, or device.

What should an audit trail include?

An audit trail should include the information needed to establish what events occurred and what person or system caused them. That event record would then specify when it happened, the user ID associated with it, the program or command that initiated the event, and the result.