A line on a spreadsheet includes an employee ' s name, date of hire, job...

A record is a complete set of related fields about one entity or transaction. In this case, the spreadsheet line contains several related fields—employee name, date of hire, job title, and monthly salary—about one employee. Each individual item, such as the employee’s name or monthly salary, is a field. A file is a collection of records, such as the entire employee spreadsheet. A database is a structured collection of related data files or tables that can be managed and queried. Internal auditors using data analytics must understand these concepts because field selection, record completeness, duplicates, and data structure affect testing accuracy. Since the full line represents one employee’s related data elements, Option C is correct.