Exam 5: Computer Fraud

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What are some of the distinguishing characteristics of fraud perpetrators?

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This component of the fraud triangle explains the incentive or motivation for someone to commit fraud.

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Explain the various computer fraud classifications using the data processing model.Provide an example for each computer fraud classification.

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Undetected data transmission errors are an example of a(n)________ threat.

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Intentional or reckless conduct that results in materially misleading financial statements is called

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Describe ways that the Treadway Commission has recommended to reduce fraudulent financial reporting.

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Sabotage is an example of a(n)________ threat.

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Describe at least four ways a company can make fraud less likely to occur.

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________ is a simple,yet effective,method for catching or preventing many types of employee fraud.

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Most frauds are detected by

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Describe two kinds of fraud.

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The simplest and most common way to commit a computer fraud is to

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The two most common types of fraud impacting financial statements are

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SAS No.99 requires that auditors

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Fraud perpetrators do not typically

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Which type of threat poses the greatest risk to information systems?

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The most efficient way to conceal asset misappropriation is to

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Most fraud perpetrators have previous criminal record; they were dishonest and disrespected members of their community.

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The fraud that requires the least computer knowledge or skill involves

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At Facebook,an automated system for verifying configuration value errors backfired,causing every single client to try to fix accurate data it perceived as invalid.Since the fix involved querying a cluster of databases,that cluster was quickly overwhelmed by hundreds of thousands of queries a second.The resultant crash took the Facebook system offline for two-and-a-half hours.

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