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Objective 1 1) Luckily, project management questions are not part of the CPA exam. 2) Project management uses techniques to organize and streamline the project. 3)  System development life cycle is the order and timing of when the SDLC phases are completed. 4) ________ design the system, specifying the components needed for the.
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21) Which legislation requires organizations that handle credit and debit card data to meet cybersecurity requirements to safeguard data?              A) Computer Fraud and Abuse Act B) Federal Information Security Management Act of 2002 (FISMA) C) Economic Espionage Act of 1996 D) Payment Card Industries Data Security Standards (PCI-DDS) 22) It is the first day.
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11) The ________ database structure is used by data warehouses. 12) ________ is a technique used to develop an anomaly-free database with database integrity. 13) Database anomalies are removed through ________ and/or database modeling. 14) The database ________ creates the database model. 15) The database ________ creates the database. .
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Objective 5 1) Telecommunications, networks, and the internet all relate to data transmission. 2) ________ is a network used by external customers and/or suppliers. 3) Network cyberattacks typically target ________ because they offer access to the network. 4) ________ firewall is a special type of firewall located on a server used to intercept and.
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Objective 1 1) Cybersecurity combines people, processes, and technology to continually monitor vulnerabilities and respond proactively to secure the system. 2) Personal data, such as home address and credit card number, are stored on hotel card keys. 3) ________ developed the 10-domain Common Body of Knowledge (CBK) for IT security and controls. 4).
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Objective 6 1) Spreadsheets introduce significant risks into the financial reporting process for organizations. 2) Storing the spreadsheet on the server increases the difficulty to track changes made by multiple users. 3) The use of access security controls on spreadsheets is not an effective method to improve spreadsheet risk management. 4) A.
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Objective 9 1) A user with specialized knowledge cannot use partial database access to gain full access to a database. 2) ________ are tiny pieces of programming code that install themselves on an infected computer called a Zombie. Match the malware with the appropriate definition. A) Code is disguised as a legitimate program, that.
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Objective 2 1) The COSO Enterprise Risk Management framework replaces the COSO framework for internal control. 2) Given the impossibility of foreseeing every conceivable control to address all threats, risk management uses the approach of assessing risk to determine the probability of risk, its frequency, and its impact. 3) It is possible.
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11) The International Organization for Standardization framework for risk management is ________. 12) At the top management level, ________ IT controls provide IT governance that sets the tone from the top of the enterprise. 13) ________ are controls embedded in business processes where a majority of security breaches occur. 14) What percentage.
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Objective 4 1) Most entrepreneurs need to hire custom programmers to write accounting programs. 2) For most enterprises it is more cost-effective to hire programmers to write custom software programs for all of their accounting functions. 3) Most accounting systems today are built using an ABC methodology. 4) The baseline stage of the.
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Match the database realm to the appropriate activity. A) Create database tables B) Update data C) Create database model 20) Database designer realm 21) Database builder realm 22) Database user realm 23) Which database architecture is a relatively new type of database? A) Dimensional B) XBRL C) Relational D) Network 24) Which database architecture is typically used for data warehouses? A) Dimensional B) XBRL C).
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11) Build/Buy 12) Install 13) Design 14) Deploy 15) In which phase of the SDLC is a need identified that a new system would address? A) Design B) Analyze C) Build D) Plan 16) Which of the activities are performed in the deploy phase of the SDLC? A) Budget preparation B) Patch installation C) Final fine tuning of the system D) Creation of.
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Match the ERM component name to the appropriate definition. A) This is comprised of policies and procedures established and implemented to ensure risk responses are effective. B) This involves identifying occurrences that affect an enterprise's ability to attain its objectives. C) This involves ensuring relevant data is captured and communicated effectively throughout the.
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Match the legislation to the description. A) This legislation requires organizations that handle credit and debit card data to meet cybersecurity requirements to safeguard the data. B) Frank-Dodd Wall Street Reform and Consumer Protection Act C) This legislation requires each federal agency to develop, document, and implement an agency-wide information security program. D) This.
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Objective 1 1) The SEC requires company boards to report in-depth on how their enterprises identify risk, set risk tolerances, and manage risk/reward trade-offs. 2) Controls are not task driven. Understanding risk is not a prerequisite to the appreciation and application of control. 3) Enterprise risk management (ERM) goes beyond just security and.
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Objective 2 1) Sometimes, in an entity relationship diagram, the entity relationship is written on the connection line. 2) Entity identifiers are attributes that uniquely identify an entity occurrence. 3) For a single occurrence of one entity (one customer), cardinality defines the maximum and minimum number of occurrences that might relate to the.
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1) The information security principle integrity ensures that sensitive data at each point in information processing is secure and protected from unauthorized access. 2) This security management principle ensures that sensitive data at each point in information processing is secure and protected from unauthorized access. A) Confidentiality B) Integrity C) Private D) Availability 3) In.
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Objective 3 1) The system development life cycle lists what steps to complete. 2) Many system development methodologies exist, which one is the best fit for the project depends on the nature of the project and the specific requirements. 3) The waterfall methodology of software development consists of two stages: Baseline and Customization. 4).
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Chapter 11 Extension 1) COBIT provides high-level strategic guidance for meeting overall internal control objectives. 2) COSO provides a code of practice for information security management. 3) In the COBIT framework, which IT resource category consists of manual and programmed procedures to process information? A) Infrastructure B) Applications C) People D) Information 4) Which IT process domain,.
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Objective 4 1) ISO 13000 is not the only internationally accepted enterprise risk management standard. 2) The risk time frame ________ relates to the organization's strategy, affecting three to five years or longer. 3) The risk time frame ________ related to tactics, such as new projects that initiate change. 4) The risk time frame.
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21) Hiring competent employees who are provided ongoing training A) Can increase risks from accidents and errors B) Can increase the amount of fraud C) Can reduce risks from accidents and errors D) Can reduce an enterprise's risk tolerance 22) Which of the following is NOT an external factor that might affect an enterprise's ability.
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Objective 7 1) ________ controls ensure that reports and messages reach intended recipients. 2) Operations security refers to A) Security for access to the enterprise system, including computers, networks, routers, and databases B) Security for telecommunications, networks, and the Internet C) The physical security of information technology components, such as hardware and software D) Activities.
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41) Which category in Weatherbe's PIECES framework affects revenues (benefits) or costs? A) Control problem B) Economic problem C) Service problem D) Performance problem 42) In the ABC methodology of software development, which stage of the customer stage involves reviewing and updating user requirements for the new accounting system? A) Plan B) Analyze C) Install D) Deploy 43) In the.
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21) What is the software development ABC methodology? 22) You are a staff accountant at manufacturing firm. IT is creating an new accounting system and wants to use the ABC methodology. Your boss wants IT to use the Prototyping methodology. Prepare an email stating why the ABC methodology is an good.
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Objective 2 1) Most data thieves are professional criminals deliberately trying to steal information they can turn into cash. 2) While dumpster diving is unethical, it may not be illegal. 3) Phishing involves attempts to obtain passwords by sniffing messages sent between computers on the network. 4) Laws related to cybersecurity originate from.
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Match the database integrity rule to the appropriate definition. A) Each record in the database must have a unique identifier called a primary key. B) Data referenced and stored in related tables must be consistent across the database. C) The field values must be from a predefined domain. D) The primary key value cannot.
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Match the design feasibility name to the appropriate definition. A) Evaluates whether the new system deliverables can be delivered by the required due dates B) Assesses the probability of successful implementation and use of the new system, including any legal considerations C) Assesses whether the new system IT architecture can interact with the.
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Objective 1 1) The largest provider of relational database tools is Sun Microsystems Inc. 2) Information assets are the new currency of business. 3) The database integrity rule Referential Integrity states that field values must be from a predefined domain. 4) The database integrity rule Primary Key Integrity states each record in the database.
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21) A ________ analysis identifies any difference between the specifications of the baseline accounting system and the enterprise-specific user requirements. 22) According to Weatherbe's PIECES framework for problem analysis, a problem that relates to system issues, such as system availability, is classified as a(n) ________ problem. Match the category in Weatherbe's.
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Objective 8 1) Physical security frameworks are useful to provide guidance on how to secure the physical facilities, grounds, and IT assets. 2) The physical and environmental security domain addresses A) Activities and procedures required to keep information technology running securely B) The physical security of information technology components, such as hardware and.
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1) The ________ of internal auditors establishes trust and thus provides the basis for reliance on their judgment. Answer:  integrity Diff: 2 Objective:  Chapter 10 Extension 2) Internal auditors exhibit the highest level of professional ________ in gathering, evaluating, and communicating information about the activity or process being examined. Answer:  objectivity Diff: 2 Objective:  Chapter 10 Extension Match.
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Objective 3 1) A well developed and articulated risk management philosophy can provide consistency in risk attitudes throughout the entire enterprise. 2) In ERM risk assessment, possibility may refer to assessing likelihood using a quantitative measure, such as percentages. 3) When risk responses are being considered, the costs and benefits of options may.
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Objective 4 1) Wide area networks (WANs) cover a large geographic region, such as the lower Midwest. 2) The Internet is a collection of many networks of various types, connecting different LANs MANs, and WANs together. 3) Bridges connect LANs of similar or different types to create an intranet. 4) Enterprise security architecture.
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Objective 2 1) The SDLC provides a common language for communicating with programmers, system analysts, database administrators, and other IT professionals engaged in accounting system development. 2) The plan phase of a SDLC involves designing new system models to satisfy user requirements, either by creating a new model or by modifying.
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Objective 5 1) Focusing on sustainable operations increases the risk of dependence on dwindling natural resources that may become cost prohibitive in the future. 2) Effective implementation of ERM requires a robust discussion of the potential impact of not mitigating risks and the likelihood that the risk will impact the organization. 3).
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11) Design feasibility includes operational, economic, technical, schedule, cultural, and risk feasibility of the proposed IT architecture for the new system. 12) Economic feasibility assesses the probability of successful implementation and use of the new system, including any legal considerations. 13) Risk feasibility assess the probability of successful implementation and use.
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Match the network protocol with the appropriate definition. A) A software program that provides message transportation services between sending and receiving computers B) A software program commonly used to connect computers to create a LAN C) A software program that provides routing services to messages transmitted over the Internet D) A software program.
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11) The ABC methodology A) Completes a phase before starting the next phase B) Creates a sample that is provided to the end users for feedback C) Always starts with a baseline system D) Is another name for spiral methodology 12) Which of the following is an advantage of the waterfall methodology of software development.
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11) Which principle in the Code of Ethics for internal auditors states that the are to make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments? A) Confidentiality B) Competency C) Objectivity D) Integrity 12) Which principle in the Code of.
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Objective 6 1) A ________ is a hardware device containing a password generator protocol that creates a new password each time the token is used. 2) Which access control threat are programs or devices that examine traffic on the enterprise network? A) Password attack B) Network sniffer C) Identify theft D) Spoofing at log-on 3) Which.
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