Question 1

The process of changing data before, during, or after they are entered into a computer system is called:

Accepted Answer

A) Data diddling 
B) DDOS 
C) Logic bombs 
D) Social engineering 
A) Data diddling 
B) DDOS 
C) Logic bombs 
D) Social engineering

Question 2

Computer programs that can scan computer disks for virus-like coding are called:

Accepted Answer

A) Antivirus software 
B) Virus software 
C) Detection software 
D) Friendly applets 
A) Antivirus software 
B) Virus software 
C) Detection software 
D) Friendly applets

Question 3

A computer virus is different from a "Trojan Horse" because the virus can

Accepted Answer

A) Corrupt data 
B) Alter programming instructions 
C) Replicate itself 
D) Erase executable files 
A) Corrupt data 
B) Alter programming instructions 
C) Replicate itself 
D) Erase executable files

Question 4

All of the following are ways to thwart computer viruses except:

Accepted Answer

A) Acquire a vaccine or anti?virus program 
B) Do not download computer games from questionable sources 
C) Maintain complete backup files 
D) Buy shrink?wrapped software from reputable sources 
A) Acquire a vaccine or anti?virus program 
B) Do not download computer games from questionable sources 
C) Maintain complete backup files 
D) Buy shrink?wrapped software from reputable sources

Question 5

We believe that most cybercrime is not discovered.

Accepted Answer

A) True 
 B)False

Question 6

This best explains why we have incomplete information on cybercrime.

Accepted Answer

A) Most companies handle abuse as an internal matter 
B) Most newspapers no longer have any interest in reporting cybercrime 
C) Documentation of abuses is usually poor 
D) We believe that most cybercrime is not caught 
A) Most companies handle abuse as an internal matter 
B) Most newspapers no longer have any interest in reporting cybercrime 
C) Documentation of abuses is usually poor 
D) We believe that most cybercrime is not caught

Question 7

Which of the following is a primary reason why accountants should be concerned about cybercrime?

Accepted Answer

A) They might lose their job if they don't detect cybercrime in their organization 
B) They might lose their professional credibility and license if cybercrime continues for a long time in their organization and they do not detect it 
C) They are responsible for designing, implementing, and monitoring the control procedures for AISs 
D) all of the above are equally important 
A) They might lose their job if they don't detect cybercrime in their organization 
B) They might lose their professional credibility and license if cybercrime continues for a long time in their organization and they do not detect it 
C) They are responsible for designing, implementing, and monitoring the control procedures for AISs 
D) all of the above are equally important

Question 8

Weak or ineffective internal controls often provide the fraudster the rationalization necessary to commit a fraud.

Accepted Answer

A) True 
 B)False

Question 9

All of these are reasons why we think that cybercrime is rising except:

Accepted Answer

A) More devices are now connected to the Internet 
B) Numerous web sites now instruct users how to perform certain types of computer abuse 
C) Information security measures are not keeping pace with threats 
D) all of these are reasons 
A) More devices are now connected to the Internet 
B) Numerous web sites now instruct users how to perform certain types of computer abuse 
C) Information security measures are not keeping pace with threats 
D) all of these are reasons

Question 10

Almost all computer criminals can be described as:

Accepted Answer

A) Professional criminals 
B) Technical hackers possessing strong computer skills 
C) White collar professional criminals 
D) Amateurs who describe themselves as relatively honest 
A) Professional criminals 
B) Technical hackers possessing strong computer skills 
C) White collar professional criminals 
D) Amateurs who describe themselves as relatively honest

Question 11

SAS 99 identifies two types of financial statement fraud: fraudulent financial reporting and misappropriation of assets.

Accepted Answer

A) True 
 B)False

Question 12

It is important to be able to recognize the symptoms of employee fraud.In practice, which of the following might be the best clue that fraud might be occurring?

Accepted Answer

A) Accounting irregularities 
B) Internal control procedures that managers feel are inadequate 
C) Anomalies that, together, seem unreasonable 
D) Trial balances that almost always contain errors 
A) Accounting irregularities 
B) Internal control procedures that managers feel are inadequate 
C) Anomalies that, together, seem unreasonable 
D) Trial balances that almost always contain errors

Question 13

Fraud involves using deceit or concealment.
Renumber below and adjust solution manual.

Accepted Answer

A) True 
 B)False

Question 14

Most computer criminals who have been caught:

Accepted Answer

A) Have inferior educational backgrounds 
B) Have superior educational backgrounds 
C) Work for organized crime 
D) Are ill suited to their jobs 
A) Have inferior educational backgrounds 
B) Have superior educational backgrounds 
C) Work for organized crime 
D) Are ill suited to their jobs

Question 15

Worm programs are viruses that insert themselves into computer systems and disrupt operations or files.

Accepted Answer

A) True 
 B)False

Question 16

Misappropriation of assets is:

Accepted Answer

A) A form of computer fraud involving the misapplication of account numbers. 
B) The theft of assets, usually by employees 
C) The proper recording of assets using debits 
D) A form of computer abuse that is not a crime 
A) A form of computer fraud involving the misapplication of account numbers. 
B) The theft of assets, usually by employees 
C) The proper recording of assets using debits 
D) A form of computer abuse that is not a crime

Question 17

Many types of cybercrime have other, more common names such as "vandalism" or "embezzlement."

Accepted Answer

A) True 
 B)False

Question 18

Which of the following is not a common way to steal personal identity information?

Accepted Answer

A) Altering computer records 
B) Using key logging software 
C) Dumpster diving 
D) Phishing 
A) Altering computer records 
B) Using key logging software 
C) Dumpster diving 
D) Phishing

Question 19

There is no complete, generally accepted definition of cybercrime presently available.

Accepted Answer

A) True 
 B)False

Question 20

In the United States, trafficking in passwords is immoral, but not illegal.

Accepted Answer

A) True 
 B)False

The process of changing data before, during, or after they are entered into a computer system is called:

Computer programs that can scan computer disks for virus-like coding are called:

A computer virus is different from a "Trojan Horse" because the virus can

All of the following are ways to thwart computer viruses except:

We believe that most cybercrime is not discovered.

This best explains why we have incomplete information on cybercrime.

Which of the following is a primary reason why accountants should be concerned about cybercrime?

Weak or ineffective internal controls often provide the fraudster the rationalization necessary to commit a fraud.

All of these are reasons why we think that cybercrime is rising except:

Almost all computer criminals can be described as:

SAS 99 identifies two types of financial statement fraud: fraudulent financial reporting and misappropriation of assets.

It is important to be able to recognize the symptoms of employee fraud.In practice, which of the following might be the best clue that fraud might be occurring?

Fraud involves using deceit or concealment. Renumber below and adjust solution manual.

Most computer criminals who have been caught:

Worm programs are viruses that insert themselves into computer systems and disrupt operations or files.

Misappropriation of assets is:

Many types of cybercrime have other, more common names such as "vandalism" or "embezzlement."

Which of the following is not a common way to steal personal identity information?

There is no complete, generally accepted definition of cybercrime presently available.

In the United States, trafficking in passwords is immoral, but not illegal.

Accounting Information Systems and the Accountant

Accounting on the Internet

Information Technology and Aiss

Accounting and Data Analytics

Integrated Accounting and Enterprise Software

Introduction to Internal Control Systems and Risk Management

Computer Controls for Organizations and Accounting Information Systems

Accounting Information Systems and Business Processes: Part I

Accounting Information Systems and Business Processes: Part II

Information Technology Auditing

Documenting Accounting Information Systems

Developing and Implementing Effective Accounting Information Systems

Database Design

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Filters

Exam 10: Cybercrime, Fraud, and Ethics

The process of changing data before, during, or after they are entered into a computer system is called:

Computer programs that can scan computer disks for virus-like coding are called:

A computer virus is different from a "Trojan Horse" because the virus can

All of the following are ways to thwart computer viruses except:

We believe that most cybercrime is not discovered.

This best explains why we have incomplete information on cybercrime.

Which of the following is a primary reason why accountants should be concerned about cybercrime?

Weak or ineffective internal controls often provide the fraudster the rationalization necessary to commit a fraud.

All of these are reasons why we think that cybercrime is rising except:

Almost all computer criminals can be described as:

SAS 99 identifies two types of financial statement fraud: fraudulent financial reporting and misappropriation of assets.

It is important to be able to recognize the symptoms of employee fraud.In practice, which of the following might be the best clue that fraud might be occurring?

Fraud involves using deceit or concealment. Renumber below and adjust solution manual.

Most computer criminals who have been caught:

Worm programs are viruses that insert themselves into computer systems and disrupt operations or files.

Misappropriation of assets is:

Many types of cybercrime have other, more common names such as "vandalism" or "embezzlement."

Which of the following is not a common way to steal personal identity information?

There is no complete, generally accepted definition of cybercrime presently available.

In the United States, trafficking in passwords is immoral, but not illegal.

Accounting Information Systems and the Accountant

Accounting on the Internet

Information Technology and Aiss

Accounting and Data Analytics

Integrated Accounting and Enterprise Software

Introduction to Internal Control Systems and Risk Management

Computer Controls for Organizations and Accounting Information Systems

Accounting Information Systems and Business Processes: Part I

Accounting Information Systems and Business Processes: Part II

Information Technology Auditing

Documenting Accounting Information Systems

Developing and Implementing Effective Accounting Information Systems

Database Design

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Filters