D217 AIS SET2
The domain address of a web page is the equivalent of its universal rescue locator
(URL)
True
XBRL
allows users to extract and compare financial data from many different companies
HTML tags
describe how data and graphics should be presented by a web browser
EDI automates the exchange of business information, particularly with respect to source
documents
True
Data encryption
renders a text message unreadable during data transmission, even if intercepted
Public key transcription requires the use of a pair of public/ private encryption keys
True
Digital signatures can never be as secure as written signatures
False
3 types of access security are
What you have
What you know
Who you are
Phishing use of web pages or other means to trick viewer into revealing their passwords
or other personal information
True
Click Fraud
inflating the number of uses of a link to an alternate website
DES
an encryption standard used by the US government
EDI
the exchange of electronic documents such as contracts
HTML
the makeup language typically used to display web pages in a web browser
Phishing
an activity designed to steal a person's financial identity
Proxy Server
a local area network file server typically devoted to providing Internet service
TCP/ IP
a transmission protocol used to send email messages sent over the Internet
VPN
a secure method of transmitting messages cheaply over existing Internet connections
VoIP
a transmission protocol enabling users to send voice-grade messages over the internet
According to the chapter, a computer virus is an example of a type of cybercrime called
"denial of service"
False
,Many types of cybercrime have other, more common names such as "vandalism" and
"embezzlement"
True
The US Congress passed the first federal computer crime law in 1986 making it illegal
to alter or destroy federal information
True
We believe that most cybercrime is not discovered
True
Worm programs are viruses that insert themselves into computer systems and disrupt
operations or files
True
A computer virus may lie dormant in a system until software is copied and run on non-
licensed machines
True
Lockout systems disconnect telephone connections if users fail to provide a correct
password in a set number of tries
True
ACL
auditing software used to test computer data
CSI
acronym for security institute that studies computer crime activities
EnCase
software program specifically designed for computer forensic investigations
Salami Technique
type of fraud where perpetrator steals a small amount from many different accounts
Worm
malicious software similar to a computer virus
The data field that distinguishes one computer record from another on a computer file is
called the primary record key
True
For a file of employee workers, it would make more sense to use their last name as a
primary key rather than the SS number
False
A foreign key is a data field in the records of one file that references a primary key in the
records of another file
True
3 database concerns when creating large databases
data integrity
processing accuracy
data security
Data dictionary
computer file describing the data items of an accounting database
Transaction control
requirement that a database system either processes a transaction entirely or not at all
An example of a transitive relationship in a parking-tickets application is the one
between "ticket code" and "fine amount"
,True
Master files used to plan and report on the resources required for the coming period
bills of materials, open production orders, work in process inventory, operations list
Referential integrity on Microsoft Access
inability to delete a parent record if it has subordinate or "child records" in a relational
database
If you wish to create a select query with alternate criteria using Microsoft Access you
should specify them on separate Criteria lines of the query
True
An update query in Microsoft Access is an example of an action query that enable you
to increase the prices by ten percent for all those products starting with product code
"123"
True
An append query in Microsoft Access is an example of an action query that enables you
to systematically add the term "Jr." to individual names in a customer database
False
Database management systems can be implemented on
mainframes, minicomputers, and microcomputers
Input mask
helps users avoid data entry errors
Validation text
instructs Access to display a particular error message
Query
enables DBMS to extract only a subset of records from a database
Update query
can add the term "Jr." to selected names in a customer database
Sorting records is unlike indexing records because
sorting physically rewrites records on disks whereas indexing does not
What is not a recognized data type in Microsoft Access?
year
"Inheritance" in Microsoft Access
the propagation of properties and restrictions from the data field in the underlying table
to the field in the form
The cost to correct an error in a database is approximately how many times the cost of
entering the data initially?
10
What punctuation mark delineates the separation between a calculated field name and
the formula for that field
colon
A report can contain a subform within it
False
In order to allow data entry for each invoice and multiple items on each invoice, you
should create a
form with a subform
A picture of a bicycle that appears at the top of every invoice form is an example of
an unbound control
, Controls that specifically encourage operating efficiency are often called preventative
controls
False
Controls that attempt to safeguard asset resources are often called detective controls
False
An organization should always attempt to implement ideal controls into its system
False
The COSO report failed to define internal control
False
Control Environment
a component of a company's internal control system that influences the control
awareness of a company's employees
The COSO report emphasized that an internal control system is a tool of management
True
Input controls
ie: POS device
Business Continuity Plan (BCP)
comprehensive approach to make sure organizational activities continue normally
Edit Tests
examine fields of input data and reject those that don't fit requirements
Flying-start site
disaster recovery site that is similar to system it will replace with up to date backup data
Virtual Private Network (VPN)
runs behind a firewall to allow users access through hand-held devices
Cold Site
disaster recovery site that has power, environmentally controlled space, and processing
equipment that can be installed on short notice
Physical Security
measures to protect facilities, resources, and proprietary data
IT general controls
critical to rely on application controls
Hot Site
disaster recovery system similar to system it replaces
Integrated Security
logical and physical securities
Logical Security
limits authorized individuals to organization's systems and information
Fault-Tolerant Systems
enable computer systems to deal with errors and keep functioning
Processing Controls
contribute to a good audit trail
Output Controls
ie: authorized distribution list
Security Policy
comprehensive plan to help protect enterprise from internal and external threats
Eavesdropping
The domain address of a web page is the equivalent of its universal rescue locator
(URL)
True
XBRL
allows users to extract and compare financial data from many different companies
HTML tags
describe how data and graphics should be presented by a web browser
EDI automates the exchange of business information, particularly with respect to source
documents
True
Data encryption
renders a text message unreadable during data transmission, even if intercepted
Public key transcription requires the use of a pair of public/ private encryption keys
True
Digital signatures can never be as secure as written signatures
False
3 types of access security are
What you have
What you know
Who you are
Phishing use of web pages or other means to trick viewer into revealing their passwords
or other personal information
True
Click Fraud
inflating the number of uses of a link to an alternate website
DES
an encryption standard used by the US government
EDI
the exchange of electronic documents such as contracts
HTML
the makeup language typically used to display web pages in a web browser
Phishing
an activity designed to steal a person's financial identity
Proxy Server
a local area network file server typically devoted to providing Internet service
TCP/ IP
a transmission protocol used to send email messages sent over the Internet
VPN
a secure method of transmitting messages cheaply over existing Internet connections
VoIP
a transmission protocol enabling users to send voice-grade messages over the internet
According to the chapter, a computer virus is an example of a type of cybercrime called
"denial of service"
False
,Many types of cybercrime have other, more common names such as "vandalism" and
"embezzlement"
True
The US Congress passed the first federal computer crime law in 1986 making it illegal
to alter or destroy federal information
True
We believe that most cybercrime is not discovered
True
Worm programs are viruses that insert themselves into computer systems and disrupt
operations or files
True
A computer virus may lie dormant in a system until software is copied and run on non-
licensed machines
True
Lockout systems disconnect telephone connections if users fail to provide a correct
password in a set number of tries
True
ACL
auditing software used to test computer data
CSI
acronym for security institute that studies computer crime activities
EnCase
software program specifically designed for computer forensic investigations
Salami Technique
type of fraud where perpetrator steals a small amount from many different accounts
Worm
malicious software similar to a computer virus
The data field that distinguishes one computer record from another on a computer file is
called the primary record key
True
For a file of employee workers, it would make more sense to use their last name as a
primary key rather than the SS number
False
A foreign key is a data field in the records of one file that references a primary key in the
records of another file
True
3 database concerns when creating large databases
data integrity
processing accuracy
data security
Data dictionary
computer file describing the data items of an accounting database
Transaction control
requirement that a database system either processes a transaction entirely or not at all
An example of a transitive relationship in a parking-tickets application is the one
between "ticket code" and "fine amount"
,True
Master files used to plan and report on the resources required for the coming period
bills of materials, open production orders, work in process inventory, operations list
Referential integrity on Microsoft Access
inability to delete a parent record if it has subordinate or "child records" in a relational
database
If you wish to create a select query with alternate criteria using Microsoft Access you
should specify them on separate Criteria lines of the query
True
An update query in Microsoft Access is an example of an action query that enable you
to increase the prices by ten percent for all those products starting with product code
"123"
True
An append query in Microsoft Access is an example of an action query that enables you
to systematically add the term "Jr." to individual names in a customer database
False
Database management systems can be implemented on
mainframes, minicomputers, and microcomputers
Input mask
helps users avoid data entry errors
Validation text
instructs Access to display a particular error message
Query
enables DBMS to extract only a subset of records from a database
Update query
can add the term "Jr." to selected names in a customer database
Sorting records is unlike indexing records because
sorting physically rewrites records on disks whereas indexing does not
What is not a recognized data type in Microsoft Access?
year
"Inheritance" in Microsoft Access
the propagation of properties and restrictions from the data field in the underlying table
to the field in the form
The cost to correct an error in a database is approximately how many times the cost of
entering the data initially?
10
What punctuation mark delineates the separation between a calculated field name and
the formula for that field
colon
A report can contain a subform within it
False
In order to allow data entry for each invoice and multiple items on each invoice, you
should create a
form with a subform
A picture of a bicycle that appears at the top of every invoice form is an example of
an unbound control
, Controls that specifically encourage operating efficiency are often called preventative
controls
False
Controls that attempt to safeguard asset resources are often called detective controls
False
An organization should always attempt to implement ideal controls into its system
False
The COSO report failed to define internal control
False
Control Environment
a component of a company's internal control system that influences the control
awareness of a company's employees
The COSO report emphasized that an internal control system is a tool of management
True
Input controls
ie: POS device
Business Continuity Plan (BCP)
comprehensive approach to make sure organizational activities continue normally
Edit Tests
examine fields of input data and reject those that don't fit requirements
Flying-start site
disaster recovery site that is similar to system it will replace with up to date backup data
Virtual Private Network (VPN)
runs behind a firewall to allow users access through hand-held devices
Cold Site
disaster recovery site that has power, environmentally controlled space, and processing
equipment that can be installed on short notice
Physical Security
measures to protect facilities, resources, and proprietary data
IT general controls
critical to rely on application controls
Hot Site
disaster recovery system similar to system it replaces
Integrated Security
logical and physical securities
Logical Security
limits authorized individuals to organization's systems and information
Fault-Tolerant Systems
enable computer systems to deal with errors and keep functioning
Processing Controls
contribute to a good audit trail
Output Controls
ie: authorized distribution list
Security Policy
comprehensive plan to help protect enterprise from internal and external threats
Eavesdropping
