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Questions and Answers of Accounting

On January 1, 2011, Belgium Corporation had the following equity accounts.Share Capital—Ordinary (€20 par value, 75,000shares issued and outstanding) ........ €1,500,000Share Premium-Ordinary
The post-closing trial balance of Fortaleza Corporation at December 31, 2011, contains the following equity accounts.Share Capital-Preference (15,000 shares issued) ......R$ 750,000Share
Demir Corporation encountered the following situations:1. Demir collected TL1,000 from a customer in 2011 for services to be performed in 2012.2. Demir incurred utility expense which is not yet paid
Celik. D.D.S., opened a dental practice on January 1. 2011. During the first month of operations, the following transactions occurred.1. Performed services for patients who had dental plan insurance.
The following data are taken from the comparative statements of financial position of Girard Billiards Club, which prepares its financial statements using the accrual basis of accounting.Fees are
In its first year of operations. São Paulo Company earned R$30,000 in service revenue, R$8,000 of which was on account and still outstanding at year-end. The remaining R$22,000 was received in cash
Givens Graphics Company, Inc., was organized on January 1, 2011, by Sue Givens. At the end of the first 6 months of operations, the trial balance contained the accounts on the shown below.Analysis
Lula started his own consulting firm, Lula Consulting Inc, on May 1, 2001. The trial balance at May 31 is as follows.In addition to those accounts listed on the trial balance, the chart of accounts
Bern Co., Inc. was organized on July 1, 2011. Quarterly financial statements are pie- pared. The unadjusted and adjusted trial balances as of September 30 are shown below.Instructions(a) Journalize
What is the difference between a threat agent and a threat?
What is the difference between vulnerability and exposure?
How is infrastructure protection (assuring the security of utility services) related to information security?
What type of security was dominant in the early years of computing?
What are the three components of the C.I.A. triangle? What are they used for?
If the C.I.A. triangle is incomplete, why is it so commonly used in security?
Describe the critical characteristics of information. How are they used in the study of computer security?
Identify the six components of an information system. Which are most directly affected by the study of computer security? Which are most commonly associated with its study?
Why is the top-down approach to information security superior to the bottom-up approach?
Why is a methodology important in the implementation of information security? How does a methodology improve the process?
Which members of an organization are involved in the security system development life cycle? Who leads the process?
How can the practice of information security be described as both an art and a science? How does security as a social science influence its practice?
Who is ultimately responsible for the security of information in the organization?
What is the relationship between the MULTICS project and the early development of computer security?
How has computer security evolved into modern information security?
What was important about Rand Report R-609?
Who decides how and when data in an organization will be used or controlled? Who is responsible for seeing that these wishes are carried out?
Who should lead a security team? Should the approach to security be more managerial or technical?
Look up “the paper that started the study of computer security.” Prepare a summary of the key points. What in this paper specifically addresses security in areas previously unexamined?
Assume that a security model is needed for the protection of information in your class. Using the CNSS model, examine each of the cells and write a brief statement on how you would address the three
Consider the information stored on your personal computer. For each of the terms listed, find an example and document it: threat, threat agent, vulnerability, exposure, risk, attack, and exploit.
Using the Web, find out more about Kevin Mitnick. What did he do? Who caught him? Write a short summary of his activities and explain why he is infamous.
Why is information security a management problem? What can management do that technology cannot?
Why is data the most important asset an organization possesses? What other assets in the organization require protection?
Which management groups are responsible for implementing information security to protect the organization’s ability to function?
Has the implementation of networking technology created more or less risk for businesses that use information technology? Why?
What is information extortion? Describe how such an attack can cause losses, using an example not found in the text.
Why do employees constitute one of the greatest threats to information security?
What measures can individuals take to protect against shoulder surfing?
How has the perception of the hacker changed over recent years? What is the profile of a hacker today?
What is the difference between a skilled hacker and an unskilled hacker (other than skill levels)? How does the protection against each differ?
What are the various types of malware? How do worms differ from viruses? Do Trojan horses carry viruses or worms?
Why does polymorphism cause greater concern than traditional malware? How does it affect detection?
What is the most common form of violation of intellectual property? How does an organization protect against it? What agencies fight it?
What are the various types of force majeure? Which type might be of greatest concern to an organization in Las Vegas? Oklahoma City? Miami? Los Angeles?
How does technological obsolescence constitute a threat to information security? How can an organization protect against it?
Does the intellectual property owned by an organization usually have value? If so, how can attackers threaten that value?
What are the types of password attacks? What can a systems administrator do to protect against them?
What is the difference between a denial-of-service attack and a distributed denial-of service attack? Which is more dangerous? Why?
For a sniffer attack to succeed, what must the attacker do? How can an attacker gain access to a network to use the sniffer system?
What methods does a social engineering hacker use to gain information about a user’s login id and password? How would this method differ if it were targeted towards an administrator’s assistant
What is a buffer overflow, and how is it used against a Web server?
Consider the statement: an individual threat agent, like a hacker, can be a factor in more than one threat category. If a hacker hacks into a network, copies a few files, defaces the Web page, and
Using the Web, research Mafia boy’s exploits. When and how did he compromise sites? How was he caught?
Search the Web for the “The Official Phreaker’s Manual.” What information contained in this manual might help a security administrator to protect a communications system?
The chapter discussed many threats and vulnerabilities to information security. Using the Web, find at least two other sources of information on threat and vulnerabilities. Begin with
Using the categories of threats mentioned in this chapter, as well as the various attacks described, review several current media sources and identify examples of each.
What is the difference between law and ethics?
What is civil law, and what does it accomplish?
Which law amended the Computer Fraud and Abuse Act of 1986, and what did it change?
Which law was specifically created to deal with encryption policy in the United States?
What is privacy in an information security context?
What is another name for the Kennedy-Kassebaum Act (1996), and why is it important to organizations that are not in the health care industry?
If you work for a financial service organization such as a bank or credit union, which 1999 law affects your use of customer data? What other affects does it have?
What is the primary purpose of the USA PATRIOT Act?
Which 1997 law provides guidance on the use of encryption?
What is intellectual property (IP)? Is it afforded the same protection in every country of the world? What laws currently protect it in the United States and Europe?
How does the Sarbanes-Oxley Act of 2002 affect information security managers?
What is due care? Why should an organization make sure to exercise due care in its usual course of operations?
How is due diligence different from due care? Why are both important?
What is a policy? How is it different from a law?
What are the three general categories of unethical and illegal behavior?
What is the best method for preventing an illegal or unethical activity?
What can be done to deter someone from committing a crime?
For what kind of information security jobs does the NSA recruit? Use the Internet to visit its Web page and find out.
Using the resources available in your library, find out what laws your state has passed to prosecute computer crime.
Using a Web browser go to www.eff.org. What are the current top concerns of this organization?
What is risk management? Why is the identification of risks, by listing assets and their vulnerabilities, so important to the risk management process?
According to Sun Tzu, what two key understandings must you achieve to be successful in battle?
Who is responsible for risk management in an organization? Which community of interest usually takes the lead in information security risk management?
In risk management strategies, why must periodic review be a part of the process?
Why do networking components need more examination from an information security perspective than from a systems development perspective?
What value does an automated asset inventory system have for the risk identification process?
What information attributes is often of great value for local networks that use static addressing?
Which is more important to the systems components classification scheme: that the asset identification list be comprehensive or mutually exclusive?
What’s the difference between an asset’s ability to generate revenue and its ability to generate profit?
What are vulnerabilities? How do you identify them?
What is competitive disadvantage? Why has it emerged as a factor?
What are the strategies for controlling risk as described in this chapter?
Describe the “defend” strategy. List and describe the three common methods.
Describe the “transfer” strategy. Describe how outsourcing can be used for this purpose.
Describe the “mitigate” strategy. What three planning approaches are discussed in the text as opportunities to mitigate risk?
How is an incident response plan different from a disaster recovery plan?
What is risk appetite? Explain why risk appetite varies from organization to organization.
What is a cost benefit analysis?
What is the definition of single loss expectancy? What is annual loss expectancy?
What is residual risk?
If an organization has three information assets to evaluate for risk management, as shown in the accompanying data, which vulnerability should be evaluated for additional controls first? Which one
Using the data classification scheme presented in this chapter, identify and classify the information contained in your personal computer or personal digital assistant. Based on the potential for
Suppose XYZ Software Company has a new application development project, with projected revenues of $1,200,000. Using the following table, calculate the ARO and ALE for each threat category that XYZ
How might XYZ Software Company arrive at the values in the above table? For each entry, describe the process of determining the cost per incident and frequency of occurrence.

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