Information System
1. Perhaps the most striking face about natural disasters in relation to AIS controls is that
A) There are a large number of major disasters every year.
B) Losses are absolutely unpreventable.
C) Many companies in one location can be seriously affected at one time by a disaster.
D) Disaster planning has largely been ignored in the literature. 2. Which of the following best describes lapping?
A) Applying cash receipts to a different customer’s account in an attempt to conceal previous thefts of cash receipts.
B) Inflating bank balances by transferring money among different bank accounts.
C) Stealing small amounts of cash, many times over a period of time.
D) Increasing expenses to conceal that an asset was stolen. 3. Which of the following is the greatest risk to information systems and causes the greatest dollar losses? A) Dishonest employees
B) Physical threats such as natural disasters
C) Human errors and omissions
D) Fraud and embezzlement 4. All of the following could lead to computer fraud except
A) Storing backup tapes in a location where they can be quickly accessed.
B) Allowing computer users to test software upgrades.
C) Allowing computer operators full access to the computer room.
D) Releasing data to unauthorized users. 5. Which of the following is not an example of the fraud triangle characteristic concerned with easing a fraudster’s conscience?
A) Intent to repay “borrowed” fund in the future
B) Belief that the company won’t suffer because an insurance company will reimburse losses
C) Sense of entitlement as compensation for receiving a lower than average raise
D) Revenge against the company 6. Most fraud perpetrators are insiders because
A) Insiders are more dishonest than outsiders.
B) Insiders have more need for money than outsiders.
C) Outsiders are more likely to get caught than insiders.
D) Insiders know more about the system and its weaknesses than outsiders.
A) There are a large number of major disasters every year.
B) Losses are absolutely unpreventable.
C) Many companies in one location can be seriously affected at one time by a disaster.
D) Disaster planning has largely been ignored in the literature. 2. Which of the following best describes lapping?
A) Applying cash receipts to a different customer’s account in an attempt to conceal previous thefts of cash receipts.
B) Inflating bank balances by transferring money among different bank accounts.
C) Stealing small amounts of cash, many times over a period of time.
D) Increasing expenses to conceal that an asset was stolen. 3. Which of the following is the greatest risk to information systems and causes the greatest dollar losses? A) Dishonest employees
B) Physical threats such as natural disasters
C) Human errors and omissions
D) Fraud and embezzlement 4. All of the following could lead to computer fraud except
A) Storing backup tapes in a location where they can be quickly accessed.
B) Allowing computer users to test software upgrades.
C) Allowing computer operators full access to the computer room.
D) Releasing data to unauthorized users. 5. Which of the following is not an example of the fraud triangle characteristic concerned with easing a fraudster’s conscience?
A) Intent to repay “borrowed” fund in the future
B) Belief that the company won’t suffer because an insurance company will reimburse losses
C) Sense of entitlement as compensation for receiving a lower than average raise
D) Revenge against the company 6. Most fraud perpetrators are insiders because
A) Insiders are more dishonest than outsiders.
B) Insiders have more need for money than outsiders.
C) Outsiders are more likely to get caught than insiders.
D) Insiders know more about the system and its weaknesses than outsiders.