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accounting information systems
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Accounting Information Systems
A set of instructions to increase a programmer’s pay rate by 10% is hidden inside an authorized program. It changes and updates the payroll file. What is this computer fraud technique
Which computer fraud technique involves a set of instructions hidden inside a calendar utility that copies itself each time the utility is enabled until memory is filled and the system
Interest calculations are truncated at two decimal places, and the excess decimals are put into an account the perpetrator controls. What is this fraud called?a. Typosquattingb. URL
When a company stores your password for their business, they normally perform a mechanism called “hashing”. A hash is a one-way function which takes a word and gives it an apparently random
A customer of a bank received the following email:Dear Valued Customer!As part of our continuing commitment to protect your account, and to reduce instance of fraud on our website, we are a periodic
A perpetrator attacks phone systems to obtain free phone line access or uses telephone lines to transmit viruses and to access, steal, and destroy data. What is this computer fraud technique
Computer Fraud and Abuse Techniques.Match the computer fraud and abuse technique in the left column with the scenario in the right column. Terms on the left may be used once, more than once, or not
Fraud perpetrators threaten to harm a company if it does not pay a specified amount of money. What is this computer fraud technique
Techniques used to obtain confidential information, often by tricking people, are referred to as what?a. Pretextingb. Posingc. Social engineeringd. Identity theft
What type of software secretly collects personal information about users and sends it to someone else without the user’s permission?a. Rootkitb. Torpedo softwarec. Spywared. Malware
What is the name of the computer attack which captures data from information items as it travels over networks?a. Packet sniffersb. Item sniffersc. Malwared. Adware
Which type of computer attack steals contact lists, images and other data using Bluetooth?a. Bluebuggingb. Bluesnarfingc. Buffer overflowd. Carding
Someone redirects a website’s traffic to a bogus website, usually to gain access to personal and confidential information. What is this computer fraud technique
Verifying the validity of credit or debit card numbers during an online transaction is an example ofa. Physical controls.b. Logical access controls.c. Application controls.d. General controls
In the ERM model, COSO specified four types of objectives that management must meet to achieve company goals. Which of the following is not one of those types?a. Responsibility
When you go to a private clinic, the doctor provides you with medical advice. After that, you settle the bill outside the consultation room. How would the doctor monitor any exchange of drugs, and
All other things being equal, which of the following is true?a. Detective controls are superior to preventive controls.b. Corrective controls are superior to preventive controls.c. Preventive
Which of the following statements about the control environment is false?a. Management’s attitudes toward internal control and ethical behavior have little impact on employee beliefs or
Well-established restaurants use standardized recipes for the dishes they serve. Some even have a pre-set menu for different meals of the day. How does the use of standardized recipes and menus help
To achieve effective segregation of duties, certain functions must be separated. Which of the following is the correct listing of the accounting-related functions that must be segregated?a. Control,
Which of the following is not an independent check?a. Bank reconciliationb. Periodic comparison of subsidiaryc. Trial balanced. Re-adding the total of a batch of invoices ledger totals to control
Which of the following is a control procedure relating to both the design and the use of documents and records?a. Locking blank checks in a drawerb. Reconciling the bank accountc. Sequentially
Which of the following is the correct order of the risk assessment steps discussed in this chapter?a. Identify threats, estimate risk and exposure, identify controls, and estimate costs and
Bank cards are commonly used for payment in electronic commerce and in physical transactions. Customers are normally required to key in the card number as well as the expiry date and/or security code
Your current system is deemed to be 90% reliable. A major threat has been identified with an impact of $3,000,000. Two control procedures exist to deal with the threat. Implementation of control A
Which of the following statements is true?a. The concept of defense-in-depth reflects the fact that security involves the use of a few sophisticated technical controls.b. Information security is
Beccan Company is a discount tire dealer operating 25 retail stores in a large metropolitan area. The company purchases all tires and related supplies using the company’s central purchasing
All of the following are guidelines that should be followed in naming DFD data elements EXCEPT:a. Process names should include action verbs such as update, edit, prepare, and record.b. Make sure
The documentation skills that accountants require vary with their job function. However, they should at least be able to do which of the following?a. Read documentation to determine how the system
Which of the following statements is FALSE?a. A flowchart is an analytical techniqueb. Flowcharts use a standard set of symbols to describe pictorially the flow of documents and data through a
Which of the following statements is false?a. Flowcharts use a set of four symbols.b. Document flowcharts emphasize the flow of documents or records containing data.
All of the following are recommended guidelines for making flowcharts more readable, clear, concise, consistent, and understandable EXCEPT:a. Divide a document flowchart into columns with
How are data sources and destinations represented in a data flow diagram?a. As a Squareb. As a curved arrowc. As a circled. As two parallel linese. None of the above
Replicate the following DFD in Visio, Microsoft Word, Microsoft Excel, or some other documentation software package. Customer Order Data Shipping Acknowledgement Sales
It is important to periodically run a vulnerability scan to check the software on your computer. Secunia.com provides tools to either perform an online (Online Software Inspector) or offline
Which of the following is a preventive control?a. Trainingb. Log analysis c. CIRTd. Virtualization
The U.S. Department of Defense has created a simulation called “CyberProtect” that teaches how various information security tools work together to provide effective information security, subject
The following table lists the actions that various employees are permitted to perform: EMPLOYEE Able Baker Charley Denise Ellen PERMITTED ACTIONS Check customer account balances Check inventory
The control procedure designed to restrict what portions of an information system an employee can access and what actions he or she can perform is called
A weakness that an attacker can take advantage of to either disable or take control of a system is called a(n) __________.a. Exploitb. Patchc. Vulnerabilityd. Attack
Which of the following is a corrective control designed to fix vulnerabilities?a. Virtualizationb. Patch managementc. Penetration testingd. Authorization
Which of the following is a detective control?a. Hardening endpointsb. Physical access controlsc. Penetration testingd. Patch management
Which of the following statements is true?a. “Emergency” changes need to be documented once the problem is resolved.b. Changes should be tested in a system separate from the one used to process
Secure configuration of endpoints includes properly configuring your browser and your smartphone. Visit the Center for Internet Security’s website (www.cisecurity.org). Navigate to the
Which of the following techniques is the most effective way for a firewall to use to protect the perimeter?a. Deep packet inspectionb. Packet filteringc. Access control listd. All of the above
Read the article “19 Ways to Build Physical Security into a Data Center,’ which appeared in the November 2005 issue of CSO Magazine (you can find the article at www
Which of the following combinations of credentials is an example of multifactor authentication?a. Voice recognition and a fingerprintb. A PIN and an ATM cardc. A password and a user ID
Modifying default configurations to turn off unnecessary programs and features to improve security is called _________.a. User account managementb. Defense-in-depthc. Vulnerability
Which of the following statements is true? a. Encryption is sufficient to protect confidentiality and privacy. b. Cookies are text files that only store information. They cannot perform any
With reference to the Edward Snowden case, explain why some companies disallow their employees from freely using Yahoo or Gmail at work, or forbid employees from forwarding company emails to such
Transmitting confidential information over the Internet is always a challenge. In the old days, people sent confidential information by hardcopy, and it was easy to control. This method is still
A digital signature is __________.a. Created by hashing a document and then encrypting the hash with the signer's private key b. Created by hashing a document and then encrypting the hash with the
Which of the following statements is true?a. Encryption and hashing are both reversible (can be decoded). b. Encryption is reversible, but hashing is not.c. Hashing is reversible, but encryption
Able wants to send a file to Baker over the Internet and protect the file so that only Baker can read it and can verify that it came from Able. What should Able do?a. Encrypt the file using Able's
Comment on the statement made by IT and marketing people: Data security and convenience move in opposite directions.
Confidentiality focuses on protecting ___________.a. Personal information collected from customers.b. A company's annual report stored on its website.c. Merger and acquisition plans.d. All of the
Which of the following statements about obtaining consent to collect and use a customer’s personal information is true?a. The default policy in Europe is opt-out, but in the United States the
One of the ten Generally Accepted Privacy Principles concerns security. According to GAPP, what is the nature of the relationship between security and privacy?a. Privacy is a necessary, but not
Increased presence on social networking sites and use of the Internet has not only enabled us to communicate more effectively but has also allowed the online community to breach our privacy. Perform
Which of the following statements is true?a. Symmetric encryption is faster than asymmetric encryption and can be used to provide nonrepudiation of contracts. b. Symmetric encryption is faster
Which of the following statements is true?a. VPNs protect the confidentiality of in- formation while it is in transit over the Internet. b. Encryption limits firewalls' ability to filter
Explore and test various browser privacy settings.a. Open your favorite browser and print a screenshot of your current settings.b. Go to www.cisecurity.org and obtain the recommended best practices
Match the following terms with the appropriate definition or example: - - 1. Business continuity plan (BCP) 2. Completeness check 3. Hash total 4. Incremental daily backup 5. Archive 6. Field
Which of the following can organizations use to protect the privacy of a customer’s personal information when giving programmers a realistic data set with which to test a new
Explain why digital certificates for enterprises are more important than for individuals. What types of digital certificates are usually issued by commercial certificate authorities, such as Thawte
Explore the power of the :bcc feature to protect privacy.a. Write a message and send it to yourself plus use the :cc feature to send it to a set of people, including one of your other e-mail
Batch totals summarize numeric values for a batch of input records. Name three commonly applied batch totals, and explain how they are used.
Which of the following measures the amount of data that might be potentially lost as a result of a system failure?a. Recovery time objective (RTO)b. Recovery point objective (RPO)c. Disaster
What is the difference between using check digit verification and using a validity check to test the accuracy of an account number entered on a transaction record?
Pre-numbering of all source documents is a mitigating control to preserve processing integrity at what stage of the process?a. Inputb. Processingc. Output
Automated controls supplement manual safeguards in checking source documents for reasonableness and propriety. Which of the following is not a data entry control?a. A sign checkb. A range
Use the numbers 10 to 19 to show why transposition errors are always divisible by 9.
A reasonableness test checks the validity of the logical relationship between two data items. It is an application control that verifies that an account number entered in a transaction record matches
The ABC Company is considering the following options for its backup plan: 1. Daily full backups: Time to perform backup = 60 minutes • Size of backup = 50 GB • Time to restore from backup = 30
Which of the following statements is true?a. Incremental daily backups are faster to perform than differential daily back- ups, but restoration is slower and more complex.b. Incremental daily
A transposition error results when numbers of two adjacent columns are inadvertently exchanged (for example, 64 is written instead of 46). It can be mitigated witha. Input controls.b. Processing
Which of the following is an example of the kind of batch total called a hash total?a. The sum of the purchase amount fieldb. The sum of the purchase order numberc. The number of completed
Which of the following statements is true?a. Virtualization significantly reduces RTO for hardware problems.b. Cloud computing reduces the risk that a single catastrophe from either a natural
For each of the following scenarios, determine whether the company’s current backup procedures enable it to meet its recovery objectives, and explain why: a. Scenario 1: • Recovery point
What is the name of the basic option for replacing IT infrastructure that is an empty building, prewired for necessary telephone and Internet access, plus a contract with one or more vendors to
Organizations also need to implement controls designed to minimize the risk of data transmission errors. When data is transmitted, the sending device can calculate a hash of the file, called
An audit is planned so that the most of it focuses on the areas with the highest risk factors. The risk that auditors and their audit procedures will fail to detect a material error or misstatement
Auditing is the systematic process of obtaining and evaluating evidence regarding assertions about economic actions and events in order to determine how well they correspond to the established
Reperformance of calculations is part of the collection of the evidence process.a. Trueb. False
The mayor of Groningen in the Netherlands has been accused of using government funding for private lessons in Spanish. He took this course because he wanted to find a new job in Spain. This has been
At what step in the audit process do the concepts of reasonable assurance and materiality enter into the auditor’s decision process?a. Planningb. Evidence collectionc. Evidence
Employees with access to cash should not have the responsibility for recording or authorizing transactions involving its receipt. Name the pair of duties that should be segregated in this regard.
Which of the following revenue cycle activities can potentially be eliminated by technology?a. Sales order entryb. Shippingc. Billingd. Cash collections
Customers typically pay according to each invoice with thea. Open-invoice method.b. Balance-forward method.c. Monthly statement.
Replacing bar codes with radio-frequency identification tags can eliminate which kinds of threats?
A document authorizing the purchase or production of items that is created when there is insufficient inventory to meet customer orders is referred to asa. A back order.b. A picking ticket.
An ERP can be used as a mitigation tool for threats to the revenue cycle concerning the loss or destruction of master data.a. Trueb. False
If AOE decides to begin selling directly to individual consumers, what changes will it need to make in its business processes?
The integrated database underlying an ERP system results in which of the following general threats to the revenue cycle?a. Inaccurate or invalid master datab. Unauthorized disclosure of sensitive
Which document is used to authorize the release of merchandise from inventory control (warehouse) to shipping?a. Picking ticketb. Packing slipc. Shipping orderd. Sales invoice
Which of the following provides a means both to improve the efficiency of processing customer payments and also to enhance control over those payments?a. CRMb. Lockboxesc. Aging accounts
For good internal control, who should approve credit memos?a. Credit managerb. Sales managerc. Billing managerd. Controller
Use of a payroll service bureau or a PEO provides which of the following benefits?a. fewer staff needed to processb. lower cost of processing payrollc. less need for developing and maintaining
For good internal control over customer remittances, the mailroom clerk should separate the checks from the remittance advices and send the customer payments to which
Excel Project.REQUIREDa. Create a spreadsheet that contains the following data:b. On the same worksheet, but to the right of the data above, create the following table to show calls made by each
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