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Indicate the Most Applicable to Each Independent Situation from the Internal

Question 44

Matching

Indicate the most applicable to each independent situation from the internal control(s).

(Note to instructor: The items are taken from Problem 4 at the end of the chapter. There, students are asked to identify the most appropriate element of Carter's taxonomy; here, they are asked about internal controls.)

Premises:

Responses:

A bookkeeper steals cash as it comes into the company. The bookkeeper later falsifies accounting entries using general ledger software to cover the trail.

Alarms.

A bored teenager initiates a denial of service attack on his internet service provider's information system.

Biometric access controls.

A disgruntled former accountant uses a previously installed "back door" into an information system to lock out other users by changing their passwords.

Data encryption.

A gang of criminals breaks into a local retail store. They steal all the store's computers, and then later hack into them for the purpose of identity theft.

Firewalls.

A pair of computer criminals uses e-mail to contact victims for an illegal pyramid scheme. They use money from new investors, rather than profits, to pay off old investors, keeping most of the money themselves.

Password rotation.

A recently fired employee laid the groundwork for corporate espionage by installing spyware on the company's network.

Proper authorization.

A student gains access to his university's information system. He then hacks the system to change grades for himself and his friends.

Separation of duties.

A woman impersonates her wealthy employer, stealing personal information about the employer from her bank's information system.

System backups.

Video surveillance

Premises:

A bookkeeper steals cash as it comes into the company. The bookkeeper later falsifies accounting entries using general ledger software to cover the trail.

A bored teenager initiates a denial of service attack on his internet service provider's information system.

A disgruntled former accountant uses a previously installed "back door" into an information system to lock out other users by changing their passwords.

A gang of criminals breaks into a local retail store. They steal all the store's computers, and then later hack into them for the purpose of identity theft.

A recently fired employee laid the groundwork for corporate espionage by installing spyware on the company's network.

A student gains access to his university's information system. He then hacks the system to change grades for himself and his friends.

A woman impersonates her wealthy employer, stealing personal information about the employer from her bank's information system.

Responses:

Alarms.

Biometric access controls.

Data encryption.

Firewalls.

Password rotation.

Proper authorization.

Separation of duties.

System backups.

Video surveillance

Correct Answer:

Premises:

Responses:

Alarms.

Biometric access controls.

Data encryption.

Firewalls.

Password rotation.

Proper authorization.

Separation of duties.

System backups.

Video surveillance