Accounting Information System 1st Edition By Vernon Richardson -Test Bank

Chapter 11 Information Security and Computer Fraud Answer Key

True / False Questions

1. Fraud triangle includes incentive, opportunity and an attitude to rationalize the fraud.

TRUE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 11-03 Describe computer fraud and misuse of AIS and corresponding risk-mitigation techniques.
Source: Original
Topic: Computer fraud and abuse

2. The goal of information security management is to maintain confidentiality, integrity and availability of a firm’s information.

TRUE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 11-01 Describe the risks related to information security and systems integrity.
Source: Original
Topic: Information security and systems integrity

3. Encryption is a preventive control ensuring data confidentiality and privacy during transmission and for storage.

TRUE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 11-02 Understand the concepts of encryption and authentication.
Source: Original
Topic: Information security and systems integrity

4. Asymmetric-key encryption is suitable for encrypting large data sets or messages.

FALSE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 11-02 Understand the concepts of encryption and authentication.
Source: Original
Topic: Information security and systems integrity

5. Key distribution and key management are problematic under the symmetric-key encryption.

TRUE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 11-02 Understand the concepts of encryption and authentication.
Source: Original
Topic: Information security and systems integrity

6. Symmetric-key encryption method is used to authenticate users.

FALSE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 11-02 Understand the concepts of encryption and authentication.
Source: Original
Topic: Information security and systems integrity

7. Certificate Authority (CA) issues digital certificates to bond the subscriber with a public key and a private key.

TRUE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 11-02 Understand the concepts of encryption and authentication.
Source: Original
Topic: Information security and systems integrity

8. A company’s audit committee is responsible for fraud risk assessments.

FALSE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 11-03 Describe computer fraud and misuse of AIS and corresponding risk-mitigation techniques.
Source: Original
Topic: Computer fraud and abuse

9. One type of fault tolerance is using redundant units to provide a system the ability to continue functioning when part of the system fails.

TRUE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 11-05 Explain issues in system availability; disaster recovery; and business continuity.
Source: Original
Topic: System availability, disaster recovery and business continuity

10. Disaster recovery planning and business continuity management are preventive controls.

FALSE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 11-05 Explain issues in system availability; disaster recovery; and business continuity.
Source: Original
Topic: System availability, disaster recovery and business continuity

11. Information security is a critical factor in maintaining systems integrity.

TRUE

AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 11-01 Describe the risks related to information security and systems integrity.
Source: Original
Topic: Information security and systems integrity