Accounting Expert Answers & Study Resources : Page 262

69) Describe a data dictionary. 70) Explain the types of attributes that tables possess in a relational database. 71) Explain the two advantages semantic data modeling has over normalization when designing a relational database. 72) Explain the difference between file-oriented transaction processing systems and relational database systems. Discuss the advantages and.

11) Which of the following is not one of the three important factors determining the strength of any encryption system? A) Key length B) Key management policies C) Encryption algorithm D) Privacy 12) A process that takes plaintext of any length and transforms it into a short code. A) Asymmetric encryption B) Encryption C) Hashing D) Symmetric encryption 13) Which.

78) What are the basic requirements when logically designing a relational database model? 79) Describe what you think will be the main impact of database technology in your career. 80) Chagall Curtain Company is changing from a file-oriented system to a relational database system. Design at least three tables that would.

1) The Trust Services Framework reliability principle that states that users must be able to enter, update, and retrieve data during agreed-upon times is known as A) availability. B) security. C) maintainability. D) integrity. 2) Which of the following is not a useful control procedure to control access to system.

11) Which of the following statements is true? A) Internal auditors, rather than external auditors, can conduct evaluations of effectiveness of Enterprise Risk Management processes. B) Re-adding the total of a batch of invoices and comparing the total with the first total you calculated is an example of an independent check. C) Requiring.

11) Which of the following is an example of a corrective control? A) Physical access controls B) Encryption C) Intrusion detection D) Incident response teams 12) Which of the following is not a requirement of effective passwords? A) Passwords should be changed at regular intervals. B) Passwords should be no more than 8 characters in length. C) Passwords.

41) Which of the statements below is incorrect? A) Semantic data modeling facilitates the efficient design of databases. B) Semantic data modeling facilitates communicating with the intended users of the system. C) Semantic data modeling allows a database designer to use knowledge about business processes to design the database. D).

1) Concerning virtual private networks (VPN), which of the following is not true? A) VPNs provide the functionality of a privately owned network using the Internet. B) Using VPN software to encrypt information while it is in transit over the Internet in effect creates private communication channels, often referred to as tunnels,.

44) Describe at least four social engineering techniques. Answer:  .

31) This is an authorized attempt by an internal audit team or an external security consultant to attempt to break into the organization's information system. A) Intrusion detection system B) Log analysis C) Penetration test D) Vulnerability scan 32) A well-known hacker started his own computer security consulting business shortly after being released from prison..

1) Wally Hewitt maintains an online brokerage account. In early March, Wally received an email from the firm that explained that there had been a computer error and that provided a phone number so that Wally could verify his customer information. When he called, a recording asked that he enter.

11) The logical structure of a database is described by the A) data dictionary. B) schema. C) database management system. D) internal level. 12) The schema that provides an organization-wide view of the entire database is known as the A) external-level schema. B) internal-level schema. C) conceptual-level schema. D) logical view.

81) Change management refers to A) disbursement controls on petty cash. B) operational controls applied to companies after mergers or acquisitions. C) replacement of upper management and their introduction to the organization. D) controls designed to ensure that updates in information technology do not have negative consequences. 82) The Director of Information Technology for the.

76) How is a DFD different from a flowchart? 77) Explain the relevance of the Sarbanes Oxley Act to the documentation tools presented in this chapter. 78) Discuss the idea of a data flow. .

1) Perhaps the most striking fact about natural disasters in relation to AIS controls is that A) many companies in one location can be seriously affected at one time by a disaster. B) losses are absolutely unpreventable. C) there are a large number of major disasters every year. D) disaster.

40) Explain the impact of SAS No. 99 on auditors' responsibilities. 41) Why is computer fraud on the rise? 42) Describe at least four ways a company can make fraud less likely to occur. 43) Describe four ways companies can reduce losses from fraud. .

21) A fraud technique that allows a perpetrator to bypass normal system controls and enter a secured system is called A) superzapping. B) data diddling. C) using a trap door. D) piggybacking. 22) A set of unauthorized computer instructions in an otherwise properly functioning program is known as a A) logic.

89) Explain how a company could be the victim of fraud, even if ideal segregation of duties is enforced. 90) Classify each of the following controls as preventive, detective, or corrective. .

51) Chuck and Jill Scruggs travel in their motor home six months of the year and buy unique artifacts. Within hours after the Scruggs make a purchase, they have photographed it, written a description of it, and posted it for sale on eBay with a reservation price. Anything that does.

1) Using a file-oriented approach to data and information, data is maintained in A) a centralized database. B) many interconnected files. C) many separate files. D) a decentralized database. 2) In a well-structured relational database, A) every table must be related to at least one other table. B) every table must be.

41) Which of the following is not an example of social engineering? A) Obtaining and using another person's Social Security Number, credit card, or other confidential information B) Creating phony Web sites with names and URL addresses very similar to legitimate Web sites in order to obtain confidential information or to distribute.

91) Discuss four reasons why AIS threats are increasing. 92) Explain why the Foreign Corrupt Practices Act was important to accountants. .

31) The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the ________ anomaly. A) purge B) erase C) delete D) integrity 32) The delete anomaly A) may result in unintentional loss of important data. B) is usually easily detected.

11) Which of the following is not a method of identify theft? A) Scavenging B) Phishing C) Shoulder surfing D) Phreaking 12) Which method of fraud is physical in its nature rather than electronic? A) cracking B) hacking C) eavesdropping D) scavenging 13) Which of the following is the easiest method for a computer criminal.

50) Explain social engineering. 51) Explain the value of penetration testing. 52) Describe the function of a computer incident response team (CIRT) and the steps that a CIRT should perform following a security incident. .

41) Information technology managers are often in a bind when a new exploit is discovered in the wild. They can respond by updating the affected software or hardware with new code provided by the manufacturer, which runs the risk that a flaw in the update will break the system. Or.

71) Explain two reasons why it is important to have a working knowledge of DFDs and flowcharting. 72) What does the Sarbanes-Oxley Act require that is relevant to documentation tools? 73) Describe a situation in which data flow should be shown with two data flow lines instead of one. 74) Describe.

61) A report is generated from data stored on magnetic disk. Which one of the following diagrams represents this activity? A) B) C) D) 62) An employee receives a paycheck prepared in the payroll process. Which one of the following diagrams represents this activity? A) B) C) D) 63) A student manually.

95) What are some of the ways to assign authority and responsibility within an organization? 96) Discuss the weaknesses in COSO's internal control framework that led to the .

31) The fraud that requires the least computer knowledge or skill involves A) altering or falsifying source data. B) unauthorized use of computers. C) tampering with or copying software. D) forging documents like paychecks. 32) The simplest and most common way to commit a computer fraud is to A) alter computer input..

21) One fraudulent scheme covers up a theft by creating cash through the transfer of money between banks. This is known as A) lapping. B) misappropriation of assets. C) kiting. D) concealment. 22) Which characteristic of the fraud triangle often stems from a lack of internal controls within an organization?.

44) What are some of the distinguishing characteristics of fraud perpetrators? 45) Why do fraudulent acts often go unreported and are therefore not prosecuted? 46) A teller at a savings and loan drive-through accepted a cash payment from customer #1 for an auto loan. The teller appeared to process the.

61) Which of the following would not be one of the well-structured tables in a well-designed relational database used to generate this sales invoice? A) Customer Order B) Customer C) Sales D) Sales Order 62) Which of the following would not be true about the well-structured tables in a well-designed relational database.

11) SAS No. 99 requires that auditors A) plan audits based on an analysis of fraud risk. B) detect all material fraud. C) alert the Securities and Exchange Commission of any fraud detected. D) take all of the above actions. 12) Which of the following is not a management characteristic that increases pressure to commit.

21) Which of the following is not a reason for the increase in security problems for AIS? A) Confidentiality issues caused by interlinked inter-company networks B) Difficult to control distributed computing networks C) Increasing efficiency resulting from more automation D) Increasing numbers of information systems and users 22) One reason why many organizations do not.

31) Telefarm Industries is a telemarketing firm that operates in the Midwest. The turnover rate among employees is quite high. Recently, the information technology manager discovered that an unknown employee had used a Bluetooth-enabled mobile phone to access the firm's database and copy a list of customers from the past.

75) List the four DBMS "languages" and describe who uses each and for what purpose. 76) Describe the information that is contained in the data dictionary. 77) Explain the relational database data model. .

51) The SEC and FASB are best described as external influences that directly affect an organization's A) hiring practices. B) philosophy and operating style. C) internal environment. D) methods of assigning authority. 52) Which attribute below is not an aspect of the COSO ERM Framework internal environment? A) Enforcing a written code of conduct B).

41) Which of the following is not one of the eight interrelated risk and control components of COSO Enterprise Risk Management Framework? A) Internal environment B) Monitoring C) Risk response D) Event assessment 42) The COSO Enterprise Risk Management Integrated Framework stresses that A) risk management activities are an inherent part of all business operations and.

21) Which would not generally be considered a data dictionary output report? A) A list of cash balances in the organization's bank accounts B) A list of all programs in which a data element is used C) A list of all synonyms for the data elements in a particular file.

31) ________ controls prevent, detect and correct transaction errors and fraud. A) Application B) Detective C) General D) Preventive 32) The primary purpose of the Foreign Corrupt Practices Act of 1977 was A) to require corporations to maintain a good system of internal control. B) to prevent the bribery of foreign officials by American.

21) Compatibility tests utilize a(n) ________, which is a list of authorized users, programs, and data files the users are authorized to access or manipulate. A) validity test B) biometric matrix C) logical control matrix D) access control matrix 22) The process that screens individual IP packets based solely on.

93) Discuss the internal environment and identify the elements that comprise the internal environment. 94) Explain why management's philosophy and operating style are considered to be the most important eleme .

79) What is the value of using a context diagram when working with DFDs? 80) Identify five important guidelines for drawing a DFD. Select one from your list and describe why it could be the most important one to consider when preparing a DFD. Support your choice with an example..

1) What is one reason why AIS threats are increasing? A) LANs and client/server systems are easier to control than centralized, mainframe systems. B) Many companies do not realize that data security is crucial to their survival. C) Computer control problems are often overestimated and overly emphasized by management. D).

81) Identify five important guidelines for drawing a flowchart. Select one from your list and describe why it could be the most important one to consider when preparing a flowchart. Support your choice with an example. 82) Following is a context diagram for a current Payroll Processing System. a) Identify.

61) A ________ is created to guide and oversee systems development and acquisition. A) performance evaluation B) project development plan C) steering committee D) strategic master plan 62) A ________ shows how a project will be completed, including tasks and who will perform them as well as a timeline and cost estimates. A) performance evaluation B) project.

71) Due to data errors occurring from time to time in processing the Albert Company's payroll, the company's management is considering the addition of a data validation control procedure that is projected to reduce the risk of these data errors from 13% to 2%. The cost of the payroll reprocessing.

51) Scuz Bootes has been doing custom choppers, piercings, and tattoos for over thirty years. His home and place of business is a garage in the harbor district of Seattle, Washington. He has meticulous records of every job he has ever done, carefully handwritten with the customer name and address,.

73) Discuss redundancy as it applies to database design. 74) Discuss the ways in which a well-designed DBMS will facilitate the three basic functions of creating, changing, and querying data. .