ch 15

Question 1

Operating System (OS)

Answer 1

Enable computer to operate; windows and MAC

Question 2

Five fundamental control objectives:

Answer 2

1. Protect itself from users
2. Protect users from each other
3. Protect users from themselves
4. Be protected from itself
5. Be protected from its environment

Protect —

Question 3

Data warehouse

Answer 3

centralized collection of firm-wide data stored

from past fiscal years

Question 4

Operational databases

Answer 4

daily operations

transactions/ operations -> current year only

Question 5

Data mining

Answer 5

searching for patterns in the data

analyzing for decision making

online analytical processing (OLAP)

Question 6

Data governance

Answer 6

data
1. quality
2. management
3. policies

business process managment and risk manangment

Question 7

Local Area Networks (LANs)

Answer 7

devices that are connected to the same network with limited geo range

Question 8

What are the subpoints to LANS

Answer 8

Hubs and switches

Question 9

hubs do what

Answer 9

broadcast through multiple
ports

Question 10

switches do what

Answer 10

• provide a path
• each device connected via the network only sees traffic that has been directed

Question 11

Wide Area Networks (WANs)

Answer 11

• link diffrent sites together
• across geogrpahically dispersed LANS
• broad geographic area

Question 12

what protection systems are included in WAN

Answer 12

routers and firewalls

Question 13

Define/ purpose of a router

Answer 13

• Connects different LANS
• Examines IP adress

Question 14

Define/ purpose of a Firewalls

Answer 14

• secutiry system for hard/soft ware
• send/ receive data packet from the internet

Question 15

Virtual Private Network

VPN

Answer 15

• secure connection of WANS, send/recieve encrypted packets (info)

Question 16

Wireless Network is comprised of two

Answer 16

1. Access point
2. station

Question 17

Access point

Answer 17

logically connects stations to a firm’s network.

Question 18

station

Answer 18

a wireless endpoint device equipped with a wireless
Network Interface Card (NIC)

Question 19

what are the three benefits of wireless technology ?

Answer 19

1. Mobility
2. Rapid deployment
3. flexibility and scalability

Question 20

Mobility

Answer 20

acess online without physical cables

Question 21

Rapid deployment

Answer 21

time saving on implementing networks bc of no cables

Question 22

Flexibility
and
Scalability

Answer 22

setting up or removing wireless networks

Question 23

what does CAAT’s do

CAAT: Computer-assisted Audit Techniques

Answer 23

use of information technology to assist auditors with their work

Question 24

under CAAT what are the two approches

Answer 24

1. black box
2. white box

Question 25

What is white box

Answer 25

We get into the system

Question 26

four subcomponets of white box

Answer 26

1. test data: insert data
2. parallel simulation: dont get in; create a simulation with actual data
3. integrated: continually use test data (not using their data)
4. embedded audit module: instert auidt moduel

Question 27

What is black box

Answer 27

• not looking at detail
• everything is a secret
• quick/ less risk/ low tech knowledge

Question 28

Generalized Audit Software

Answer 28

• ACL/ IDEA
• tool that auditors use to audit the accounting information of a company

Question 29

SOC 1

Answer 29

financial audit report

Question 30

SOC 2

Answer 30

security and controls report

Question 31

SOC 3

Answer 31

same as two, but public can view this information

Question 32

SOC for Cybersecurity

Answer 32

enterprise-wide cybersecurity risk management program

Question 33

SOC for supply chain

Answer 33

Entity system and controls for producing, manufacturing, or distributing goods