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Acct 3122 > Module 5+6 (Ch 14-18) > Flashcards

Module 5+6 (Ch 14-18) Flashcards

1
Q

What role is appropriate for COO, overseeing and guiding day-to-day operations of the company?

A

Read-only

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2
Q

What role is appropriate for Tax Accountant, responsible for financial tax statements? Researches the financials to ensure the company is following tax laws.

A

Creator

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3
Q

What role is appropriate for Accounting Director, responsible for directing the accounting department?

A

Administrator

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4
Q

What role is appropriate for Regional sales manager, overseeing the sales department?

A

Read-only

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5
Q

What role is appropriate for PR Manager?

A

Denied Access

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6
Q

What role is appropriate for Internal Auditor?

A

Read-only

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7
Q

What role is appropriate for Compensation and benefits manager?

A

Denied access

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8
Q

What role is appropriate for Marketing Manager?

A

Denied Access

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9
Q

The backup strategy that copies all existing data every time is ______.

A

Full backup

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10
Q

The backup strategy used in the ‘son’ backup cycle is ____.

A

Differential Backup

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10
Q

The cheapest backup strategy, which uses the lease amount of storage space is _____.

A

Incremental backup

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10
Q

The middle ground of backup strategies is _____.

A

Differential backup

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10
Q

The data strategy used in the ‘father’ backup cycle is _____.

A

Full backup

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10
Q

Also known as ‘sand box’ and is where developers design and test coding.

A

Test environment

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11
Q

Environment where developer no longer has access to ensure segregation of duties.

A

Model environment and Production environment

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12
Q

Environment where user acceptance takes place.

A

Model environment

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13
Q

Environment where outputs include testing documentation.

A

Test environment

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14
Q

Environment where outputs include live code in the system.

A

Production environment

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15
Q

Environment where outputs include initial code.

A

Test environment

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16
Q

Environment where the business user or IT analyst no longer has access to the code to ensure segregation of duties.

A

Production environment

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17
Q

There is currently a motion being filed to suspend all bank accounts and tax returns bearing your name and Social Security number. To review immediate rights and details and avoid all further proceedings, please contact our firm by clicking the link provided.

A

Fear, urgency

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18
Q

Help a family in need this holiday season by providing them with a warm meal. A small donation of only $3 can provide a meal for a community member needing your help. Click the following link to make your donation on our easy-to-use web portal.

A

Helpfulness

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19
Q

We have been reviewing your bank account information and it seems someone has made a large, unauthorized purchase. Please call us now at 1-800-987-6543 to discuss these changes and to protect your accounts.

A

Curiosity, fear

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20
Q

You and your attorney have a very brief window to address this matter with our office. It would serve your best interest to contact our offices before close of business today or immediately upon receipt of this message. This message servers as a legal notification of a civil complaint filed against you.

A

Fear, urgency

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21
Q

Cybersecurity Risk? A company website is down for two hours after a software update resulted in compatibility issues.

A

No

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22
Q

Cybersecurity Risk? A staff accountant opened an email attachment that contained the CryptoLocker virus.

A

Yes

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23
Q

Cybersecurity Risk? An employee lost an external hard drive while on a business trip. The hard drive contained corporate financial information.

A

Yes

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24
Q

Cybersecurity Risk? The data center’s backup power failed to turn on during a power outage.

A

No

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25
Q

Cybersecurity Risk? Three servers cannot be backed up due to the backup size exceeding a system’s storage capacity.

A

No

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26
Q

Cybersecurity Risk? Employees have stated that they are receiving an increased number of pop-up ads on company computers.

A

Yes

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27
Q

What type of cyber attack demands ransom payment after accessing files?

A

Ransomware

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28
Q

What type of cyberattack shuts down the company’s network?

A

Denial-of-service

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29
Q

What type of cyberattack shows a delayed attack?

A

Logic bomb

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30
Q

NIST family: HR and IT collaborate to provide annual training on phishing emails.

A

Awareness and training

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31
Q

NIST family: IT department conducts penetration testing annually.

A

Security assessment and authorization

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32
Q

NIST family: System resources are monitored to ensure that sufficient resources exist to support unexpected network traffic.

A

System and communications protection

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33
Q

NIST family: Corporate office requires two forms of ID for visitors to the data center.

A

Physical and environmental protection

34
Q

NIST family: System capacity, bandwidth and redundancy are managed proactively.

A

System communications protection

35
Q

NIST family: Malicious code protection mechanisms are employed at access points of the information system.

A

System and information integrity.

36
Q

NIST family: IT department scans for vulnerabilities randomly.

A

Risk assessment

37
Q

NIST family: Password requirements include 8 characters, a symbol, a number, and a capital letter.

A

Identification and authentication

38
Q

What job title provides a methodology for drawing conclusions from data? Is math oriented and focuses on collection/interpretation of quantitative data using scientific method.

A

Statistician

39
Q

What job title works with large volumes of data? Designs algorithms to collect and analyze data and conduct predictive analysis. Requires technical skills such as high lvl statistics.

A

Data scientist

40
Q

What job title builds a scalable, high-performing infrastructure for collecting and managing raw data.

A

Data engineer

41
Q

What job title works with data to find trends and leverage that information to improve business operations? Evaluates business processes, analyzes key metrics, provides strategic recommendations.

A

Business intelligence analyst

42
Q

What job title collects, manipulates, and analyzes data from across a business? Understands both business and technical aspects of an organization. Expert in coding.

A

Data analyst

43
Q

Supervised/Unsupervised/Reinforcement learning:

A
44
Q

Supervised/Unsupervised/Reinforcement learning:

A
45
Q

Supervised/Unsupervised/Reinforcement learning: Monte Carlo simulation

A

Reinforcement

46
Q

Supervised/Unsupervised/Reinforcement learning: Clustering

A

Unsupervised

47
Q

Supervised/Unsupervised/Reinforcement learning: Forecasting

A

Either supervised or unsupervised

48
Q

Supervised/Unsupervised/Reinforcement learning: Process mining

A

either supervised or unsupervised

49
Q

Supervised/Unsupervised/Reinforcement learning: Regression

A

Supervised

50
Q

Supervised/Unsupervised/Reinforcement learning: Network analysis

A

Either supervised or unsupervised

51
Q

Supervised/Unsupervised/Reinforcement learning: Classification

A

supervised

52
Q

Supervised/Unsupervised/Reinforcement learning: Data summarization

A

non

53
Q

Supervised/Unsupervised/Reinforcement learning: Natural Language Processing (NLP)

A

Either supervised or unsupervised

54
Q

Supervised/Unsupervised/Reinforcement learning: Geospatial analytics

A

Either supervised or unsupervised

55
Q

Data analytics technique: Project management; managers can predict project costs, schedules, and more using random values such as resource availability, project funding, and more.

A

Monte Carlo simulation

56
Q

Data analytics technique: Managerial Accounting; Managerial accountants can perform a break-even analysis to predict the point of loss, break-even point, and profitability of costs.

A

Forecasting

57
Q

Data analytics technique: Cost accounting; cost accountants can simulate cash flows, costs, variances, and more to understand and plan budgets.

A

Monte Carlo simulation

58
Q

Data analytics technique: Accounting; an accountant in the insurance industry might group unlabeled customer data based on average claim costs or premium payments.

A

Clustering

59
Q

Data analytics technique: Banking; Banks analyze credit card transactions to investigate relationships between people, accounts, transactions, and events.

A

Network analysis

60
Q

Data analytics technique: Journal entries; Auditors analyze the chain of command in journal entries, including originator, poster, approver, in order to identify segregation of duties.

A

Process mining

61
Q

Data analytics technique: Identify undetermined patterns among store locations that are performing below average.

A

Clustering

62
Q

Data analytics technique: Calculate fixed and variables times of store supply chain to determine how long the products will take to ship to their storefronts.

A

Regression

63
Q

Data analytics technique: Group the demographics of the top-performing store locations, such as customer age, income lvl, to determine similarities among customers.

A

Classification

64
Q

Data analytics technique: Review general ledger entries to see if any employees posted or approved entries outside of business hours or weekends.

A

Anomaly detection

65
Q

Data analytics technique: Auditors want to see what risks can be identified in the corporate board meeting minutes by analyzing the transcripts of the meetings for emotional content.

A

Sentiment Analysis

66
Q

What is the most widely used international standard for IT governance?

A

COBIT

67
Q

Which item is not an objective of the IT Evaluate, Direct, and Monitor domain?

A

Manage an IT system of internal control.

68
Q

Which of these access roles would you assign to the internal audit manager of a public company?

A

Read-only

69
Q

Eleanor Rigby’s Crematorium and Pet Custodian Services wants to choose the strongest control method for accessing its systems. Eleanor should choose

A

Biometrics

70
Q

Which of the following best characterizes the function of a physical access control?

A

Separates unauthorized individuals from computer resources

71
Q

A controller is developing a disaster recovery plan for a corporation’s computer systems. In the event of a disaster that makes the company’s facilities unusable, the controller has arranged for the use of an alternative location and the delivery of duplicate computer hardware to this alternative location. Which of the following recovery plans would best describe this arrangement?

A

Cold Site

72
Q

Which is true of the differential backup strategy?

A

It backs up all data since the last full backup.

73
Q

Only ___________ have access to the test environment.

A

developers

74
Q

Corruption fraud schemes include

A

bribery, conflicts of interest, economic extortion, and illegal gratuities.

75
Q

Which of the following is correct concerning a fraud risk factor?

A

It has been observed in circumstances where frauds have occurred.

76
Q

The first behavioral element in the fraud triangle is

A

perceived pressure

77
Q

The most difficult asset misappropriation fraud scheme to detect, because it leaves no starting point or audit trail for auditors to investigate, is

A

skimming

78
Q

The major classes of asset misappropriation are

A

skimming, larceny, and fraudulent disbursements.

79
Q

The fraud in which a company inflates its sales revenue by forcing more products through a distribution channel than the channel is capable of selling is called

A

channel stuffing.

80
Q

Managing cyber risks requires attempting to prevent cyber breaching but addressing those that occur through ____ and ____ controls.

A

Detective and Corrective

81
Q

In ________ tailgating, the authorized user holds the door open for the tailgater.

A

polite

82
Q

Which of the following is true about denial-of-service attacks?
Option 1: A denial-of-service attack takes advantage of a network communications protocol to tie up the server’s communication ports so that legitimate users cannot gain access to the server.
Option 2: If the denial-of-service attack is successful, the attacker can gain access to unprotected resources on the server.

A

1 only

83
Q

What is the primary difference between a virus and a worm?

A

Viruses require human interaction, but worms replicate without assistance.

84
Q

The primary difference between classification and clustering is that classification uses __________ machine learning and clustering uses ___________ machine learning.

A

supervised; unsupervised

85
Q

____________ is a consistent movement in time series data that does not repeat itself, while ____________ is a consistent movement in the time series data that repeats itself regularly.

A

A time trend; seasonality

86
Q

Which statement best describes data visualization?

A

It is the display of data in charts.

87
Q

The difference between a static dashboard and an interactive dashboard is that interactive dashboards

A

are useful for drilling down to the underlying data.

Acct 3122 (4 decks)

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