Unit 6 - Module 11 Flashcards
Ethics
Principles of conduct that individuals use in making choices that guide their behavior in situations involving the concepts of right and wrong.
business ethics
Pertains to the principles of conduct that individuals use in making choices and guiding their behavior in situations that involve the concepts of right and wrong.
ethical responsibility
Responsibility of organization managers to seek a balance between the risks and benefits to their constituents that result from their decisions.
Computer ethics
Analysis of the nature and social impact of computer technology and the corresponding formulation and justification of policies for the ethical use of such technology. Includes details about software as well as hardware and concerns about networks connecting computers as well as computers themselves.
privacy
Full control of what and how much information about an individual is available to others and to whom it is available.
ownership
State or fact of exclusive rights and control over property, which may be an object, land/real estate, intellectual property, or some other kind of property.
security
Attempt to avoid such undesirable events as a loss of confidentiality or data integrity.
Sarbanes-Oxley Act (SOX)
Most significant federal securities law, with provisions designed to deal with specific problems relating to capital markets, corporate governance, and the auditing profession.
Which ethical principle states that the benefit from a decision must outweigh the risks, and that there is no alternative decision that provides the same or greater benefit with less risk?
categorical imperative informed consent proportionality justice
proportionality
The correct answer is “proportionality.” The ethical principle that states the benefit from a decision must outweigh the risks is proportionality. Proportionality in the business context is similar to the view first posited by the Utilitarians that an ethical act is one that brings the greatest benefit to the most people.
Individuals who acquire some level of skill and knowledge in the field of computer ethics are involved in which level of computer ethics?
theoretical computer ethics
practical computer ethics
pop computer ethics
para computer ethics
para computer ethics
The correct answer is “para computer ethics.” Individuals who acquire some level of skill in the field of computer ethics are involved in para computer ethics. A researcher has defined three levels of computer ethics: Para, pop, and theoretical para computer ethics involves taking a real interest in computer ethics cases and acquiring some level of skill and knowledge in the field. All systems professionals need to reach this level of competency so they can do their jobs effectively.
Which of the following is a part of the COSO framework?
public relations segregation of duties union contracts certification by management
segregation of duties
he correct answer is “segregation of duties.” Segregation of duties is a key part of the COSO framework. Segregation of duties can take many forms, depending on the specific duties to be controlled. Examples include: The authorization for a transaction is separate from the processing of the transaction; responsibility for the custody of assets should be separate from the record-keeping responsibility; and the organization should be structured so that a successful fraud requires collusion between two or more individuals with incompatible responsibilities.
A sequential file backup technique is called
batch check. grandfather-father-son. master file backup. destructive update.
grandfather-father-son.
The correct answer is “grandfather-father-son.” A sequential file backup technique is called grandfather-father-son. One of the most common ways of controlling backups is to employ a three-copy system known as grandfather-father-son. When a new backup copy is made, it becomes the son, the son (now second most recent) becomes the father, the father (now the third most recent) becomes the grandfather and the grandfather (the oldest retained copy) will be returned to the data center for reuse.
An accounting system that maintains an adequate audit trail is implementing which internal control procedure?
accounting records access controls independent verification segregation of functions
accounting records
The correct answer is “accounting records.” Adequate audit trails use accounting records as an internal control procedure. The accounting records of an organization consist of source documents, journals, and ledgers. These records capture the economic essence of transactions and provide an audit trail of economic events. The audit trail enables the auditor to trace any transaction through all phases of its processing from the initiation of the event to the financial statements.
