Question 1

In your own words, explain the relationship between each of the following groups found in the CoBIT accountability framework:
A. Audit committee, external audit
b. Board of directors, IT and information security management
c. Employees, board of directors

Accepted Answer

The answer of In your own words, explain the relationship...

Question 2

The CoBIT framework identifies seven information criteria; the FASB conceptual framework includes four qualitative characteristics of accounting information, as well as several assumptions, principles and constraints. Which of the following statements about them is most true?

Accepted Answer

A) The "confidentiality" criterion in CoBIT contradicts the "full disclosure" principle in the FASB conceptual framework. 
B) The "reliability of information" criterion in CoBIT is most closely related to one of the secondary qualitative characteristics in the FASB conceptual framework. 
C) Both A and B are true. 
D) Neither A nor B is true.

Question 3

List the elements of Carter's taxonomy of computer crime.

Accepted Answer

The answer of List the elements of Carter's taxonomy of...

Question 4

Computer crimes that fall under Carter's "target" category are most closely associated with which generic element of an accounting information system?

Accepted Answer

A) Processing 
B) Storage 
C) Both A and B 
D) Neither A nor B

Question 5

The chapter discussed seven types of computer criminals and eleven examples of risks and threats to information systems. Consider the items below, each of which pairs a type of computer criminal with a risk; provide a specific example based on both items.
A. Organized crime, extortion
b. Terrorist, service interruption / delay
c. Insider, error
d. Cyber-criminal, information theft

Accepted Answer

The answer of The chapter discussed seven types of computer...

Question 6

The terms target, instrumentality, incidental and associated from Carter's taxonomy are most closely associated with which form of risk from Brown's taxonomy?

Accepted Answer

A) Human error 
B) Liquidity 
C) Systems 
D) Market

Question 7

Disclosure of confidential information is one risk associated with information technology. Which of the following would be considered confidential information?

Accepted Answer

A) The stock price of Microsoft 
B) The book value of Disney Corporation's fixed assets 
C) The social security numbers of GE's board of directors 
D) All of the above are examples of confidential information.

Question 8

Which element of Carter's taxonomy of computer crime is associated with each item below?
A. Computer is not required for the crime but is related to the criminal act
b. Computer is used to commit the crime
c. Computer use may make a crime more difficult to trace
d. Growth of the Internet creates new ways of reaching victims
e. Objective is to impact the confidentiality, availability and / or integrity of data
f. Presence of computers has generated new versions of fairly traditional crimes
g. Targets the system or its data
h. Technological growth creates new crime targets
i. Use of the computer simplifies criminal actions
j. Uses the computer to further a criminal end

Accepted Answer

The answer of Which element of Carter's taxonomy of computer...

Question 9

According to Carter's taxonomy, use of a computer to further a criminal end refers to which of the following categories?

Accepted Answer

A) Target 
B) Instrumentality 
C) Incidental 
D) Associated

Question 10

Consider the following short case as you respond to the next question: Melissa is an internal auditor for the County of Bufflufia. Her job responsibilities include providing training on information systems security and checking the work of data entry clerks. Melissa is also part of a team that responds to denial-of-service attacks on the county's information system. Her co-worker, Eugene, ensures that all the county's computers have the most up-to-date antivirus software; he also enforces the county's policy of backing up sensitive data, such as employee social security numbers and other payroll information, at least once a day. The back-ups are dated and stored in a locked filing cabinet.Which of the following statements is most true?

Accepted Answer

A) Eugene's responsibilities span both physical and technical controls. 
B) Melissa's responsibilities are related to at least one element of the CIA triad. 
C) Both A and B are true. 
D) Neither A nor B is true.

Question 11

Consider the following list as you respond to the next question: i. An individual broke into a retail store's information system, stealing sensitive employee information
Ii) A flaw in a computer's operating system allowed a competitor to steal information about new products
Iii) A thief sat outside a bank, capturing clients' information as they used the ATM. The thief later sold that information to a gang.iv. A group of criminals in three different countries sent fraudulent e-mails to individuals in a fourth country in an effort to defraud them.Which of the following statements is most true?

Accepted Answer

A) Examples i and ii describe two different types of computer criminals. 
B) Examples iii and iv describe the same type of computer criminal. 
C) Both A and B are true. 
D) Neither A nor B is true.

Question 12

The CoBIT framework identifies seven information criteria. In each example below, indicate one criterion that is met AND one that is not met in the space provided.

Accepted Answer

The answer of The CoBIT framework identifies seven information criteria....

Question 13

BSD Corporation developed an internal control plan using the COSO framework. Based on the CoBIT accountability framework, which of the following statements is most true?

Accepted Answer

A) External auditors are responsible to all organizational stakeholders for communicating information from the plan. 
B) The board of directors is responsible to all organizational stakeholders for communicating information from the plan. 
C) Both A and B are true. 
D) Neither A nor B is true.

Question 14

George received an e-mail that threatened to release his personal financial data unless he paid a fee. That situation is an example of:

Accepted Answer

A) Extortion 
B) Intrusion 
C) Information manipulation 
D) Error

Question 15

Consider the following list as you respond to the next question: i. An individual broke into a retail store's information system, stealing sensitive employee information
Ii) A flaw in a computer's operating system allowed a competitor to steal information about new products
Iii) A thief sat outside a bank, capturing clients' information as they used the ATM. The thief later sold that information to a gang.iv. A group of criminals in three different countries sent fraudulent e-mails to individuals in a fourth country in an effort to defraud them.Which items in the list are examples of organized crime?

Accepted Answer

A) iii only 
B) iv only 
C) Both iii and iv 
D) Neither iii nor iv

Question 16

Which category of computer crime in Carter's taxonomy recognizes that the presence of computers has generated new versions of traditional crimes?

Accepted Answer

A) Target 
B) Instrumentality 
C) Incidental 
D) Associated

Question 17

Which type of computer criminal is likely to launch a denial-of-service attack?

Accepted Answer

A) Terrorist 
B) Hacker 
C) Both A and B 
D) Neither A nor B

Question 18

Jack conducted an Internet search for examples of computer crime that resulted in the items listed below. Which type of computer criminal is described in each? Be as specific as possible in your responses.
A. Boris and Natasha coordinated ten people who sent out e-mails asking the recipients to purchase fake lottery tickets.
B. Gil, an IT consultant for DMM Corporation, stole personal information about corporate executives and sold it to tabloid newspapers.
C. Marie, the chief information officer of RBC Corporation, planted a logic bomb in case she ever lost her job.
D. Timothy shut down traffic lights on a major street in his city in an effort to cause serious traffic accidents.
E. Zachary used a computer program he found on the Internet to "kill" characters in an online game.

Accepted Answer

The answer of Jack conducted an Internet search for examples...

Question 19

WER Corporation forces its employees to change their system password every six months. Which type of security control best describes the company's policy?

Accepted Answer

A) Physical 
B) Technical 
C) Administrative 
D) Hacking

Question 20

Malicious software, such as a logic bomb, is most closely related to which generic element of the accounting information system?

Accepted Answer

A) Inputs 
B) Processing 
C) Outputs 
D) Storage

Exam 11: Computer Crime and Information Technology Security

In your own words, explain the relationship between each of the following groups found in the CoBIT accountability framework: A. Audit committee, external audit b. Board of directors, IT and information security management c. Employees, board of directors