Section E: Professional Ethics Flashcards
1
Q
Matrix
A
- Matrix analysis find the solutions to a set of equations in the form of a matrix.
- would not enable the auditor to see or to identify missing steps.
- Matrix theory users numbers and symbols, not descriptions.
- not useful for illustrating a process
- would not be enable to show risks and controls.
2
Q
Flowchat
A
- represent a process using symbol.
- useful tool for auditors who want to gain an understanding of internal control.
- can become familiar with payments processing by following the steps in a flowchart, which enable them to identify missing steps.
- do not show risks.
- shows the steps in a process
- up to the reader to identify the risks in the process.
- not provide evidence of how effectively the procedures are actually operating
- does bot necessary replace the auditor’s internal control questionnaire.
- Controls beyond those depicted on the systems flowchart must also be considered by the auditor, and information obtained from the questionnaire may be used to develop the flowchart.
3
Q
Risk
A
- risk can never be completely eliminated.
2.
4
Q
System flowchats
A
- provide a visual representation of a series of sequential process, that is, of a flow of documents data, and operations.
- In many instances a flowchart is preferable to a questionnaire because a picture is usually more easily comprehended.
- is a symbolic representation of the flow of documents and procedures through a series of steps in the accounting process of the client’s organization.
5
Q
Dial back system
A
- a primitive countermeasure that are only appropriate to old-style dialup modem connections.
6
Q
Message acknowledgement procedures
A
- a means only for affirming that a message has been received by the intend party
- do not provide any means of alert in case of interception by an unintended party.
7
Q
Password code
A
- must be assigned and saved on specific systems
2. are not applicable to ongoing electronic transmission.
8
Q
rectangle
A
- the appropriate symbol for a process or a single step in a procedure or program
9
Q
Terminal display
A
by a symbol similar to the shape of a cathode ray tube.
10
Q
A predefined process step
A
- represented by a rectangle with double lines on either side
11
Q
A disaster recovery plan
A
- a hot-site recovery system (a service bureau that is immediately available for purpose of disaster recovery)
- Automatic failover (1. a backup operational mode used to make system more fault-tolerant 2. typically an integral part of mission-critical systems that must be constantly available 3. involves automatically offloading tasks to a standby system component so that the procedure is as seamless as possible to the end user )
- focus on disaster prevention (important aspect of most disaster recovery plans )
- data conversion operation are not part of a disaster recovery plan (1. perform the tasks of data presentation and transmission. 2.conversion of source data to magnetic disk or tape and entry of transactions from remote terminals)
12
Q
Data-flow diagram
A
- show only the flow of data, not the total system
13
Q
System flowchart
A
- a graphic analysis of a data processing application
- prepared by a systems analyst
- is general and stress flows of data, not computer program logic
- a graphic representation of the detailed steps and logic of an individual computer program
- should both manual and computer processing
14
Q
A Gantt chart
A
- a bar char used to monitor the progress of large projects.
15
Q
Program flowchart
A
- shows only the details of a single program, not the entire computer system
- identify the specific edit tests implemented
16
Q
Master file
A
- depicted by a parallelogram (input/output)
2. or a symbol for the type of storage device used (e.g. magnetic tape or disk)
17
Q
Computer operation
A
- depicted by a rectangle
18
Q
IDS(intrusion detection system)
A
- not limited to knowldge-based detection.
- not limited to behavior-based detection.
- works by using sensors to examine packets traveling on the network.
- a host IDS provides maximum protection only when the software is installed on each computer.
19
Q
DS (denial-of service) attack
A
- is an attempt to overload a system (e.g. a network or web server) with false message so that it cannot function (a system crash) .
- a distributed DS attack comes from multiple sources.
- e.g. the machines of innocent parties infected by Trojan horse. When activated, these program send message to the target and leave the connection open.
- A DS may establish as many network connection as possible to exclude other user, overload primary memory, or corrupt file system.
20
Q
Man-in-the- middle attack
A
- take advantage of network packets sniffing and routing and transport protocols to access packets flowing through a network.
21
Q
Brute-force attack
A
- uses passwords cracking software to try large number or letter and number combination to access a network.
22
Q
Password-cracking software
A
- is used to access a network by using a large number of letter and number combination.
23
Q
Sniffing
A
- is use of software to eavesdrop on information sent by a user to the host computer of a website.
24
Q
Spoofing
A
- is identity misrepresentation in the cyberspace (e.g. by using a false website to obtain information about visitors)
25
Q
Passwords, user accounts, and other information may be stolen using techniques such as
A
- Trojan Horses,
- IP spoofing,
- and packets sniffers
26
Q
A hoax virus
A
- a false notice about the existence of a computer virus
2. usually disseminated through use of distribution lists and is send by email or via internal network
27
Q
A web crawler(a spider or bot )
A
- a computer program created to access and read information on website
- the results are included as entries in the index of a search engine.
28
Q
A killer application
A
- is one of that is so useful that it may justify widespread adoption of new technology
29
Q
Concurrency control
A
- manager situations in which two or more program attempt to use a file or database at the same time
30
Q
Parallel simulation
A
- involve the user of specially prepared application-type programs to process transactions that have also ben run in routine processing
31
Q
Mapping
A
- involve monitoring the execution of an application program certain statistical information about a computer run.
32
Q
Firewalls
A
- separate an internal network form an external network( such as the Internet) and prevent passage of special types of traffic.
33
Q
Rivest, Shamir, and Adelman (RSA)
A
- is a potential standard licensed to hardware and software vendors,
- Public-key encryption requires management of fewer keys for a given client-serve environment than does private-key encryption.
- Compare with DES, RSA entails more complex computations and therefore has a higher processing overhead.
- requires 2 keys, the public key for encrypting message is widely know,
- but the private key for decrypting message is kept secret by the recipient.
34
Q
Data encryption stand(DES)
A
- is a shared private-key method developed by the US government.
- it encryption data into 64-bit blocks using a 54-bit key.
- requires only a dingle key fir each pair of parties that want to send each other encrypted message.
35
Q
A cypher lock
A
- a physical device
36
Q
Modulator-demodulator(a modem)
A
- used for telecommunications.
37
Q
A packet filtering system
A
examines each incoming IP packet.
38
Q
Kerberos
A
- is encryption and authentication software that user DES encryption techniques
39
Q
A proxy server
A
- maintain copies of web pages to be accessed by specified users.
- Outsiders are directed there, and more important information is not available from this access point.
40
Q
An authentication system
A
- verifies a user’s identity and is often an application provided by a firewall system, but it is not a firewall itself.
41
Q
A computer program flowchart
A
a pictorial presentation of the flow instructions in a client’s internal computer system
42
Q
The organization chart
A
depicts the client’s reporting structure
