Question 1

Compare and contrast data mining and customer profiling.What are the ethical issues associated with these two techniques?

Accepted Answer

Data mining is a data analysis technique where large amounts of data are taken and analysed for potential patterns and relationships that may exist.
Customer profiling is a process where data on a customer's website viewing habits are used to build a profile of their interests,needs and preferences,which can then be used for targeted advertising.
Organisations can undertake data mining and customer profiling,often without the user being aware of it: there is often no explicit seeking of consent to the gathering and use of the data collected.Consumer advocates see this as an invasion of privacy that can lead to a lack of trust on the part of the consumer.This lack of trust has big implications for the future development of e-commerce.Additionally,the customer profiling may not necessarily generate an accurate picture of the customer.

Question 2

Once a person realises that they have been involved in a scam,the victim may be reluctant to tell the authorities.This is referred to as:

Accepted Answer

A) Distraction principle 
B) Social compliance principle 
C) Kindness principle 
D) Dishonesty principle 
A) Distraction principle 
B) Social compliance principle 
C) Kindness principle 
D) Dishonesty principle D

Question 3

________ refers to the individual consenting to the information gathering through their subsequent actions.

Accepted Answer

A) Informed consent 
B) Implied consent 
C) Forced consent 
D) None of the options are correct. 
A) Informed consent 
B) Implied consent 
C) Forced consent 
D) None of the options are correct. B

Question 4

Which of the following is not true?

Accepted Answer

A) Research studies have found that the incidence of fraud tends to be related to the ethical environment of the organisation. 
B) Ethical conducts can be promoted through professional registration. 
C) Ethical guidelines exist to guide auditors when making client acceptance decisions,when determining the level of non-audit service fees,and on what gifts from the client can be accepted. 
D) Codes of ethics should be formal. 
A) Research studies have found that the incidence of fraud tends to be related to the ethical environment of the organisation. 
B) Ethical conducts can be promoted through professional registration. 
C) Ethical guidelines exist to guide auditors when making client acceptance decisions,when determining the level of non-audit service fees,and on what gifts from the client can be accepted. 
D) Codes of ethics should be formal.

Question 5

Stajano and Wilson distilled seven recurring behavioural patterns and related principles that are useful in the examination of fraud.Name and briefly describe these principles.

Accepted Answer

Distraction principle
Social compliance

Question 6

Whether it is ethical for the purchasing manager to accept a gift from a supplier may depend on:

Accepted Answer

A) The social culture. 
B) The value of the gift. 
C) The company's gift policy. 
D) All of the options are correct. 
A) The social culture. 
B) The value of the gift. 
C) The company's gift policy. 
D) All of the options are correct.

Question 7

Ideally,a website should not store any data of the potential customer during the customer registration process until:

Accepted Answer

A) The customer has agreed to relevant Terms and Conditions. 
B) The customer has elected to press the 'Submit' button on the electronic registration form. 
C) The customer has reviewed all information entered in previous steps of registration. 
D) All of the options are correct. 
A) The customer has agreed to relevant Terms and Conditions. 
B) The customer has elected to press the 'Submit' button on the electronic registration form. 
C) The customer has reviewed all information entered in previous steps of registration. 
D) All of the options are correct.

Question 8

Give at least three examples of organisational fraud related to accounting information systems.

Accepted Answer

(1)The payroll manager who places a non-

Question 9

Information privacy principles from the Privacy Act 1988 do not dictate that:

Accepted Answer

A) Information shall not be disclosed to a third party unless such disclosure was made known to the subject at the time the information was solicited and the subject consented to such disclosure. 
B) Individuals have the right to view the information that is kept about them. 
C) Individuals have the right to require that any inaccuracy regarding information that is kept about them be corrected. 
D) The person gathering information should use whatever means to ensure that the information is complete and up to date. 
A) Information shall not be disclosed to a third party unless such disclosure was made known to the subject at the time the information was solicited and the subject consented to such disclosure. 
B) Individuals have the right to view the information that is kept about them. 
C) Individuals have the right to require that any inaccuracy regarding information that is kept about them be corrected. 
D) The person gathering information should use whatever means to ensure that the information is complete and up to date.

Question 10

Compare and contrast the following terms: phishing,pharming,hacking,and social engineering.

Accepted Answer

Phishing: the word 'phishing' comes from

Question 11

Do electronic Accounting Information Systems pose more of a threat to customer privacy than paper based systems?

Accepted Answer

A) No because the data cannot be read by a human. 
B) Yes because organisations always sell the data onto marketing companies. 
C) No because there are laws that protect the privacy of customers. 
D) Yes because organisations can collect more data about more people than ever before. 
A) No because the data cannot be read by a human. 
B) Yes because organisations always sell the data onto marketing companies. 
C) No because there are laws that protect the privacy of customers. 
D) Yes because organisations can collect more data about more people than ever before.

Question 12

Which of the following is true?

Accepted Answer

A) The COSO framework,rather than the COBIT framework,can be utilised to reduce the risk of cyber fraud. 
B) The COBIT framework,rather than the COSO framework,can be utilised to reduce the risk of cyber fraud. 
C) The COSO and COBIT frameworks can both be utilised to reduce the risk of cyber fraud. 
D) The COSO and COBIT frameworks are irrelevant to cyber fraud. 
A) The COSO framework,rather than the COBIT framework,can be utilised to reduce the risk of cyber fraud. 
B) The COBIT framework,rather than the COSO framework,can be utilised to reduce the risk of cyber fraud. 
C) The COSO and COBIT frameworks can both be utilised to reduce the risk of cyber fraud. 
D) The COSO and COBIT frameworks are irrelevant to cyber fraud.

Question 13

Which of the following statements regarding ethics and decision making is true?

Accepted Answer

A) An ethical framework is preferable but not essential in making good decisions. 
B) Ethical theories are preferable but not essential in making good decisions. 
C) In most cases decisions based on intuition and personal feelings will achieve better outcomes than those based on an ethical framework. 
D) Ethics is very complex. 
A) An ethical framework is preferable but not essential in making good decisions. 
B) Ethical theories are preferable but not essential in making good decisions. 
C) In most cases decisions based on intuition and personal feelings will achieve better outcomes than those based on an ethical framework. 
D) Ethics is very complex.

Question 14

How a person approaches and responds to an ethical issue is termed:

Accepted Answer

A) Ethics 
B) Morals 
C) Critical thinking 
D) Decision making 
A) Ethics 
B) Morals 
C) Critical thinking 
D) Decision making

Question 15

Cost-benefit analysis is an example of:

Accepted Answer

A) Opportunism 
B) Hedonism 
C) Realism 
D) Utilitarianism 
A) Opportunism 
B) Hedonism 
C) Realism 
D) Utilitarianism

Question 16

Ethical theories help us to:
Introduction

Accepted Answer

A) Explore the implications of a decision. 
B) Better understand the implications of a decision. 
C) Be able to justify our choices. 
D) All of the options are correct. 
A) Explore the implications of a decision. 
B) Better understand the implications of a decision. 
C) Be able to justify our choices. 
D) All of the options are correct.

Question 17

The examination of principles,values,duties and norms,the consideration of available choices in order to make the decision and the strength of character to act in accordance with that decision is referred to as:

Accepted Answer

A) Ethics 
B) Morals 
C) Beliefs 
D) Meditations 
A) Ethics 
B) Morals 
C) Beliefs 
D) Meditations

Question 18

Which of the following is not true?

Accepted Answer

A) Technology is advancing faster than the legislation can keep pace with. 
B) The three main types of cybercrime are fraud,hacking,and identity theft. 
C) The cost of cybercrime is not easy to calculate. 
D) Much of the cybercrime goes unreported. 
A) Technology is advancing faster than the legislation can keep pace with. 
B) The three main types of cybercrime are fraud,hacking,and identity theft. 
C) The cost of cybercrime is not easy to calculate. 
D) Much of the cybercrime goes unreported.

Question 19

Which of the following is not considered invasion of privacy?

Accepted Answer

A) Blocking employee access to external websites. 
B) Screening employee emails. 
C) Maintaining a log that tracks employee usage of the internet. 
D) None of the options are correct. 
A) Blocking employee access to external websites. 
B) Screening employee emails. 
C) Maintaining a log that tracks employee usage of the internet. 
D) None of the options are correct.

Question 20

How do professional bodies and codes of ethics help in deterring frauds?

Accepted Answer

Membership of a profession carries benef

Compare and contrast data mining and customer profiling.What are the ethical issues associated with these two techniques?

Once a person realises that they have been involved in a scam,the victim may be reluctant to tell the authorities.This is referred to as:

________ refers to the individual consenting to the information gathering through their subsequent actions.

Which of the following is not true?

Stajano and Wilson distilled seven recurring behavioural patterns and related principles that are useful in the examination of fraud.Name and briefly describe these principles.

Whether it is ethical for the purchasing manager to accept a gift from a supplier may depend on:

Ideally,a website should not store any data of the potential customer during the customer registration process until:

Give at least three examples of organisational fraud related to accounting information systems.

Information privacy principles from the Privacy Act 1988 do not dictate that:

Compare and contrast the following terms: phishing,pharming,hacking,and social engineering.

Do electronic Accounting Information Systems pose more of a threat to customer privacy than paper based systems?

Which of the following is true?

Which of the following statements regarding ethics and decision making is true?

How a person approaches and responds to an ethical issue is termed:

Cost-benefit analysis is an example of:

Ethical theories help us to: Introduction

The examination of principles,values,duties and norms,the consideration of available choices in order to make the decision and the strength of character to act in accordance with that decision is referred to as:

Which of the following is not true?

Which of the following is not considered invasion of privacy?

How do professional bodies and codes of ethics help in deterring frauds?

Systems Fundamentals

Systems Characteristics and Considerations

Database Concepts I

Database Concepts II

XBRL Reporting

System Mapping and Documentation

Internal Controls I

Internal Controls II

Transaction Cycle The Revenue Cycle

Transaction Cycle The Expenditure Cycle

Transaction Cycle The Production Cycle

Transaction Cycle The HR Management and Payroll Cycle

Transaction Cycle The General Ledger and Financial Reporting Cycle

Systems Development

Auditing of Accounting Information Systems

Filters

Exam 16: Ethics, fraud and Computer Crime

Compare and contrast data mining and customer profiling.What are the ethical issues associated with these two techniques?

Once a person realises that they have been involved in a scam,the victim may be reluctant to tell the authorities.This is referred to as:

________ refers to the individual consenting to the information gathering through their subsequent actions.

Which of the following is not true?

Stajano and Wilson distilled seven recurring behavioural patterns and related principles that are useful in the examination of fraud.Name and briefly describe these principles.

Whether it is ethical for the purchasing manager to accept a gift from a supplier may depend on:

Ideally,a website should not store any data of the potential customer during the customer registration process until:

Give at least three examples of organisational fraud related to accounting information systems.

Information privacy principles from the Privacy Act 1988 do not dictate that:

Compare and contrast the following terms: phishing,pharming,hacking,and social engineering.

Do electronic Accounting Information Systems pose more of a threat to customer privacy than paper based systems?

Which of the following is true?

Which of the following statements regarding ethics and decision making is true?

How a person approaches and responds to an ethical issue is termed:

Cost-benefit analysis is an example of:

Ethical theories help us to: Introduction

The examination of principles,values,duties and norms,the consideration of available choices in order to make the decision and the strength of character to act in accordance with that decision is referred to as:

Which of the following is not true?

Which of the following is not considered invasion of privacy?

How do professional bodies and codes of ethics help in deterring frauds?

Systems Fundamentals

Systems Characteristics and Considerations

Database Concepts I

Database Concepts II

XBRL Reporting

System Mapping and Documentation

Internal Controls I

Internal Controls II

Transaction Cycle The Revenue Cycle

Transaction Cycle The Expenditure Cycle

Transaction Cycle The Production Cycle

Transaction Cycle The HR Management and Payroll Cycle

Transaction Cycle The General Ledger and Financial Reporting Cycle

Systems Development

Auditing of Accounting Information Systems

Filters