Test
Module 9
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Preguntas del test (20)
11) Which of the following is a fraud in which later payments on account are used to pay off earlier payments that were stolen?
- Aa) Lapping
- Bb) Kitting
- Cc) Ponzi scheme
- Dd) Salami technique
22) Which type of fraud is associated with 50% of all auditor lawsuits?
- Aa) Kitting
- Bb) Fraudulent financial reporting
- Cc) Ponzi schemes
- Dd) Lapping
33) Which of the following statements is FALSE?
- Aa) The psychological profiles of white-collar criminals differ from those of violent criminals
- Bb) The psychological profiles of white-collar criminals are significantly different from those of the general public
- Cc) There is little to no difference between computer fraud perpetrators and other types of white-collar criminals
- Dd) Computer fraud perpetrators often do not view themselves as criminals
44) Which of the following conditions is/are usually necessary for a fraud to occur? (Select all correct answers.)
- Aa) Pressure
- Bb) Opportunity
- Cc) Explanation
- Dd) Rationalism
55) Which of the following is NOT true?
- Aa) Women perpetrate a fraud less than men
- Bb) Most frauds are perpetrated by people with gambling drug or other addictions
- Cc) If a woman perpetrates a fraud it will not be a large sum
- Dd) A fraud is a growth industry
66) Which factors provide an opportunity to commit and conceal fraud?
- Aa) The company has unclear policies and procedures
- Bb) The company fails to teach and stress corporate honesty
- Cc) The company fails to prosecute those who perpetrate fraud
- Dd) All of the answers
77) Which of the following is NOT one of the responsibilities of auditors in detecting fraud according to ASA 240?
- Aa) Evaluate the results of their audit tests
- Bb) Incorporate a technology focus
- Cc) Discuss the risks of material fraudulent misstatements
- Dd) Catch the perpetrators in the act of committing the fraud
88) Which of the following control procedure is most likely to deter lapping?
- Aa) Encryption
- Bb) Continual update of the access control matrix
- Cc) Background check on employees
- Dd) Periodic rotation of duties
99) Which of the following is the most important, basic and effective control to deter fraud?
- Aa) Enforced vacations
- Bb) Logical access control
- Cc) Segregation of duties
- Dd) Virus protection controls
1010) Once fraud has occurred, which of the following will reduce fraud losses? (Select all correct answers.)
- Aa) Insurance
- Bb) Regular backup of data and programs
- Cc) Contingency plan
- Dd) Segregation of duties
111) A set of instructions to increase a programmer’s pay rate by 10% is hidden inside an authorised program. It changes and updates the payroll file. What is this computer fraud technique called?
- Aa) Virus
- Bb) Worm
- Cc) Trap door
- Dd) Trojan horse
122) Which computer fraud technique involves a set of instructions hidden inside a calendar utility that copies itself each time the utility is enabled until memory is filled and the system crashes?
- Aa) Logic bomb
- Bb) Trap door
- Cc) Virus
- Dd) Trojan horse
133) Interest calculations are truncated at two decimal places, and the excess decimals are put into an account a perpetrator controls. What is this fraud called?
- Aa) Typosquatting
- Bb) URL hijacking
- Cc) Chipping
- Dd) Round-down
144) A perpetrator attacks phone systems to obtain free phone line access or uses telephone lines to transmit viruses and to access, steal and destroy data. What is this computer fraud technique called?
- Aa) Phishing
- Bb) Phreaking
- Cc) Pharming
- Dd) Vishing
155) Fraud operators threaten to harm a company if it does not pay a specified amount of money. What is this computer fraud technique called?
- Aa) Cyber-terrorism
- Bb) Blackmailing
- Cc) Cyber-extortion
- Dd) Scareware
166) Techniques used to obtain confidential data, often by tricking people, are referred to as what?
- Aa) Pretexting
- Bb) Posing
- Cc) Social engineering
- Dd) Identity theft
177) What type of software secretly collects personal data about users and sends it to someone else without the user’s permission?
- Aa) Rootkit
- Bb) Torpedo software
- Cc) Spyware
- Dd) Malware
188) What type of software conceals processes, files, network connections, memory addresses, systems utility programs and system data from an operating system and other programs?
- Aa) Rootkit
- Bb) Spyware
- Cc) Malware
- Dd) Adware
199) Which type of computer attack takes place between the time a software vulnerability is discovered and the time software developers release a software patch that fixes the problem?
- Aa) Posing
- Bb) Zero-day attack
- Cc) Evil twin
- Dd) Software piracy
2010) Someone re-directs a website’s traffic to bogus website, usually to gain access to personal and confidential data. What is this computer fraud technique called?
- Aa) Vishing
- Bb) Phishing
- Cc) Pharming
- Dd) Phreaking
Información
- Descripción
- accounting Test sobre Module 9, creado por Catherine Tumanguil el 02/11/2016.
- Autor
- Catherine Tumanguil
- Idioma
- English
- Visitas
- 1
- Historial
- Creado el 2 nov 2016 · actualizado el 5 nov 2016
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