Deck 15: Auditing It Controls Part II: Security and Access

Question 1

Electronic data interchange translation software interfaces with the sending firm and the value added network.

Answer 1

False

Question 2

Computer viruses usually spread throughout the system before being detected.

Answer 2

True

Question 3

A value-added network can detect and reject transactions by unauthorized trading partners.

Answer 3

True

Question 4

Disguising message packets to look as if they came from another user in order to gain access to the host's network is called spooling.

Question 5

Operating system integrity is not of concern to accountants because only hardware risks are involved.

Question 6

The message authentication code is calculated by the sender and the receiver of a data transmission.

Question 7

Audit trails in computerized systems are comprised of two types of audit logs: detailed logs of individual keystrokes and event-oriented logs.

Question 8

Viruses rarely attach themselves to executable files.

Question 9

Operating system controls are of interest to system professionals but should not concern accountants and auditors.

Question 10

Access controls protect databases against destruction,loss or misuse through unauthorized access.

Question 11

The most frequent victims of program viruses are microcomputers.

Question 12

In a telecommunications environment,line errors can be detected by using an echo check.

Question 13

A recovery module suspends all data processing while the system reconciles its journal files against the database.

Question 14

Subschemas are used to authorize user access privileges to specific data elements.

Question 15

Firewalls are special materials used to insulate computer facilities.

Question 16

The database management system controls access to program files.

Question 17

A worm is software program that replicates itself in areas of idle memory until the system fails.

Question 18

A formal log-on procedure is the operating system's last line of defense against unauthorized access.

Question 19

In a computerized environment,the audit trail log must be printed onto paper documents.

Question 20

The request-response technique should detect if a data communication transmission has been diverted.

Question 21

All of the following are objectives of operating system control except

A)protecting the OS from users
B)protesting users from each other
C)protecting users from themselves
D)protecting the environment from users

Question 22

Which of the following is not a basic database backup and recovery feature?

A)checkpoint
B)backup database
C)transaction log
D)database authority table

Question 23

Examining programmer authority tables for information about who has access to data definition language commands will provide evidence about who is responsible for creating subschemas.

Question 24

Which of the following is not an access control in a database system?

A)antivirus software
B)database authorization table
C)passwords
D)voice prints

Question 25

All of the following will reduce the exposure to computer viruses except

A)install antivirus software
B)install factory-sealed application software
C)assign and control user passwords
D)install public-domain software from reputable bulletin boards

Question 26

The operating system performs all of the following tasks except

A)translates third-generation languages into machine language
B)assigns memory to applications
C)authorizes user access
D)schedules job processing

Question 27

A Trojan horse

A)burrows into a computer's memory and replicates itself into areas of idle memory
B)is a destructive program triggered by some predetermined event
C)allows unauthorized access to a system without going through normal log-on procedures
D)captures IDs and passwords from unsuspecting users

Question 28

A firewall is a hardware partition designed to protect networks from power surges.

Question 29

The checkpoint feature

A)makes a periodic backup of the entire database
B)uses logs and backup files to restart the system after failure
C)suspends all data processing while the system reconciles the transaction log against the database
D)provides an audit trail of all processed transactions

Question 30

Transaction logs are permanent records of transactions created to preserve audit trails in a computerized environment.

Question 31

Public key encryption

A)uses one key for encoding messages and another for decoding them
B)is an enhancement to data encryption standard (DES)
C)is electronic authentication that cannot be forged
D)requires RSA, a highly secure cryptography method

Question 32

A software program that allows access to a system without going through the normal log-on procedures is called a

A)logic bomb
B)Trojan horse
C)worm
D)back door

Question 33

Hackers can disguise their message packets to look as if they came from an authorized user and gain access to the host's network using a technique called

A)spoofing
B)spooling
C)dual-homing
D)screening

Question 34

Electronic data interchange customers may be given access to the vendor's data files.

Question 35

Passwords are secret codes that users enter to gain access to systems.Security can be compromised by all of the following except

A)failure to change passwords on a regular basis
B)using obscure passwords unknown to others
C)recording passwords in obvious places
D)selecting passwords that can be easily detected by computer criminals

Question 36

Which is not a biometric device?

A)password
B)retina prints
C)voice prints
D)signature characteristics

Question 37

Malicious and destructive programs cause millions of dollars of loss to corporations annually.

Question 38

Audit trails cannot be used to

A)detect unauthorized access to systems
B)facilitate reconstruction of events
C)reduce the need for other forms of security
D)promote personal accountability

Question 39

A software program that replicates itself in areas of idle memory until the system fails is called a

A)Trojan horse
B)worm
C)logic bomb
D)none of the above

Question 40

Which of the following is considered an unintentional threat to the integrity of the operating system?

A)a hacker gaining access to the system because of a security flaw
B)a hardware flaw that causes the system to crash
C)a virus that formats the hard drive
D)the systems programmer accessing individual user files

Question 41

In an electronic data interchange environment,customers routinely access

A)the vendor's price list file
B)the vendor's accounts payable file
C)the vendor's open purchase order file
D)none of the above

Question 42

When auditors examine and test the call-back feature,they are testing which audit objective?

A)incompatible functions have been segregated
B)application programs are protected from unauthorized access
C)physical security measures are adequate to protect the organization from natural disaster
D)illegal access to the system is prevented and detected

Question 43

All of the following techniques are used to validate electronic data interchange transactions except

A)value-added networks that compare passwords to a valid customer file before message transmission
B)prior to converting the message, the translation software of the receiving company can compare the password against a validation file in the firm's database
C)the recipient's application software can validate the password prior to processing
D)the recipient's application software can validate the password after the transaction has been processed

Question 44

Many techniques exist to reduce the likelihood and effects of data communication hardware failure.One of these is

A)hardware access procedures
B)antivirus software
C)parity checks
D)data encryption

Question 45

In determining whether a system is adequately protected from attacks by computer viruses,all of the following policies are relevant except

A)the policy on the purchase of software only from reputable vendors
B)the policy that all software upgrades are checked for viruses before they are implemented
C)the policy that current versions of antivirus software should be available to all users
D)the policy that permits users to take files home to work on them

Question 46

All of the following are designed to control exposures from subversive threats except

A)firewalls
B)one-time passwords
C)field interrogation
D)data encryption

Question 47

Audit objectives for communications controls include all of the following except

A)detection and correction of message loss due to equipment failure
B)prevention and detection of illegal access to communication channels
C)procedures that render intercepted messages useless
D)all of the above

Question 48

In an electronic data interchange environment,customers routinely

A)access the vendor's accounts receivable file with read/write authority
B)access the vendor's price list file with read/write authority
C)access the vendor's inventory file with read-only authority
D)access the vendor's open purchase order file with read-only authority

Question 49

Which method is most likely to detect unauthorized access to the system?

A)message transaction log
B)data encryption standard
C)vertical parity check
D)request-response technique

Question 50

Audit objectives for the database management system include all of the following except

A)verifying that the security group monitors and reports on fault tolerance violations
B)confirming that backup procedures are adequate
C)ensuring that authorized users access only those files they need to perform their duties
D)verifying that unauthorized users cannot access data files

Question 51

All of the following tests of controls will provide evidence that adequate computer virus control techniques are in place and functioning except

A)verifying that only authorized software is used on company computers
B)reviewing system maintenance records
C)confirming that antivirus software is in use
D)examining the password policy including a review of the authority table

Question 52

In an electronic data interchange environment,the audit trail

A)is a printout of all incoming and outgoing transactions
B)is an electronic log of all transactions received, translated, and processed by the system
C)is a computer resource authority table
D)consists of pointers and indexes within the database

Question 53

In an electronic data interchange (EDI)environment,when the auditor compares the terms of the trading partner agreement against the access privileges stated in the database authority table,the auditor is testing which audit objective?

A)all EDI transactions are authorized
B)unauthorized trading partners cannot gain access to database records
C)authorized trading partners have access only to approved data
D)a complete audit trail is maintained

Question 54

Which of the following is not a test of access controls?

A)biometric controls
B)encryption controls
C)backup controls
D)inference controls

Question 55

Audit objectives in the electronic data interchange (EDI)environment include all of the following except

A)all EDI transactions are authorized
B)unauthorized trading partners cannot gain access to database records
C)a complete audit trail of EDI transactions is maintained
D)backup procedures are in place and functioning properly

Question 56

Which control will not reduce the likelihood of data loss due to a line error?

A)echo check
B)encryption
C)vertical parity bit
D)horizontal parity bit

Question 57

Which method will render useless data captured by unauthorized receivers?

A)echo check
B)parity bit
C)public key encryption
D)message sequencing

Question 58

All of the following tests of controls will provide evidence that access to the data files is limited except

A)inspecting biometric controls
B)reconciling program version numbers
C)comparing job descriptions with access privileges stored in the authority table
D)attempting to retrieve unauthorized data via inference queries

Question 59

Which of the following deal with transaction legitimacy?

A)transaction authorization and validation
B)access controls
C)EDI audit trail
D)all of the above

Question 60

Firewalls are

A)special materials used to insulate computer facilities
B)a system that enforces access control between two networks
C)special software used to screen Internet access
D)none of the above

Question 61

What are some typical problems with passwords?

Question 62

What are the auditor's concerns in testing EDI controls?

Question 63

What is a database authorization table?

Question 64

The database attributes that individual users have permission to access are defined in the

A)operating system
B)user manual
C)database schema
D)user view

Question 65

Transmitting numerous SYN packets to a targeted receiver,but not responding to an ACK,is

A)a smurf attack
B)IP spoofing
C)a ping attack
D)none of the above

Question 66

Describe two ways that passwords are used to authorize and validate messages in the electronic data interchange environment.

Question 67

What is a virus?

Question 68

Explain how transactions are audited in an electronic data interchange environment.

Question 69

Describe two tests of controls that would provide evidence that the database management system is protected against unauthorized access attempts.

Question 70

List three methods of controlling unauthorized access to telecommunication messages.

Question 71

What is a user-defined procedure?

Question 72

An integrated group of programs that supports the applications and facilitates their access to specified resources is called a(n)

A)operating system
B)database management system
C)utility system
D)facility system

Question 73

Briefly define an operating system.

Question 74

What is event monitoring?

Question 75

What can be done to defeat a DDoS attack?

Question 76

Contrast the private encryption standard approach with the public key encryption approach to controlling access to telecommunication messages.

Question 77

Which of the following is true?

A)Deep packet inspection uses a variety of analytical and statistical techniques to evaluate the contents of message packets.
B)An intrusion prevention system works in parallel with a firewall at the perimeter of the network to act as a filer that removes malicious packets from the flow before they can affect servers and networks.
C)A distributed denial of service attack is so named because it is capable of attacking many victims simultaneously who are distributed across the Internet.
D)None of the above are true statements.

Question 78

What are biometric devices?

Question 79

Describe one benefit of using a call-back device.

Question 80

Discuss the key features of the one-time password technique: