Deck 11: Computer Crime,fraud,ethics,and Privacy

Question 1

The TRW Company Credit Data Case is an example of "valuable information" computer crime.

Answer 1

True

Question 2

Many types of computer abuse have other,more common names such as "vandalism" or "embezzlement."

Answer 2

True

Question 3

We believe that most computer crimes are not discovered.

Answer 3

True

Question 4

The absence of good statistics on computer crime is partially explained by the fact that a large proportion of the computer crime committed in private organizations is handled as an internal matter and thus is never publicly divulged.

Question 5

When organizations discover a computer crime,the cost of auditing and investigating the loss often exceeds the actual monetary loss.

Question 6

According to the chapter,a computer virus is an example of a type of computer crime called "denial of service."

Question 7

The U.S.Congress passed the first federal computer crime law in 1986 making it illegal to alter or destroy federal information.

Question 8

A paradoxical matter in the TRW Case was that the prosecution had trouble acquiring testimonies because the buyers as well as the sellers of the credit information were technically in violation of the law.

Question 9

There is no complete,generally accepted definition of computer crime presently available.

Question 10

A conflict exists between providing bona fide AIS users easy access to computer resources and security objectives.

Question 11

Automated accounting information systems are a particularly important potential target of computer crime.

Question 12

The largest known computer crime of record is the TRW Company Credit Data Case.

Question 13

In the United States,trafficking in passwords is immoral,but not illegal.

Question 14

There were less than 200 documented cases of computer crime at the time the textbook was written.

Question 15

One conclusion that we can draw about computer crime is that it is growing.

Question 16

"Shoulder surfing" is a victimless crime.

Question 17

It is generally accepted that hackers are motivated only by greed.

Question 18

No one really knows how much is lost each year as the result of computer abuse.

Question 19

VoIP refers to a type of antivirus software.

Question 20

Most computer abuse that we have caught so far has been because of good accounting controls.

Question 21

Most computer criminals are individuals of questionable background,little education,and no morals.

Question 22

Watching for tell-tale signs may help detect computer crime.

Question 23

Forensic accountants are to accounting as detectives are to criminal justice.

Question 24

Most computer criminals we have been fortunate enough to catch have had strong,technical backgrounds.

Question 25

According to a recent CSI survey,the most common problem encountered by the respondents is viruses.

Question 26

One reason why computer crime is important to AISs is because,according to a Computer Security Institute survey,the average cost of a computer-abuse incident is about $500,000.

Question 27

Computer abuse could still result in computer crime,even though the person realized no personal gain.

Question 28

According to a KPMG survey,companies that stress the importance of business ethics tend to get about the same results as companies that do not stress its importance.

Question 29

Cultural standards have no impact on ethical standards.

Question 30

Fortunately,thwarting most forms of computer abuse does not require the support of top management.

Question 31

Lockout systems disconnect telephone connections if users fail to provide a correct password in a set number of tries.

Question 32

The term "DDoS" is closely connected with the term "zombie computers."

Question 33

Worm programs are viruses that insert themselves into computer systems and disrupt operations or files.

Question 34

Most computer criminals we have been fortunate enough to catch have had long,criminal backgrounds.

Question 35

A computer virus may lie dormant in a system until software is copied and run on non?licensed machines.

Question 36

The U.S.Patriot Act of 2001 enables the federal government to monitor Internet usage.

Question 37

A "strong password" is a password that lasts a long time.

Question 38

When a hacker commits a DDoS attack,he or she uses virus software to infect a single computer.

Question 39

Dial-back systems help control unauthorized access to computer systems.

Question 40

Experts suggest that policies on computer abuse are ineffective,and therefore should not be used to help educate employees about computer abuse.

Question 41

Most computer criminals who have been caught:

A)Have inferior educational backgrounds
B)Have superior educational backgrounds
C)Work for organized crime
D)Are ill suited to their jobs

Question 42

Which of the following is true?

A)Only the AICPA has drafted an ethical code of conduct
B)Computer crime only refers to manipulating a computer to dishonestly obtain money,property,or some other advantage of value
C)ACM society is an acronym meaning "association of corporate managers"
D)Ethical use of computers means realizing that the availability of a system does not convey its unrestricted use

Question 43

Some of the most informative reports of computer abuses are found in which of the following periodicals?

A)Dr.Virus
B)Hacking Today
C)Parade of Perpetrators
D)Computerworld

Question 44

It is important to be able to recognize the symptoms of employee fraud.In practice,which of the following might be the best clue that fraud might be occurring?

A)Accounting irregularities
B)Internal control procedures that managers feel are inadequate
C)Anomalies that,together,seem unreasonable
D)Trial balances that almost always contain errors

Question 45

An example of a conflict-of-interest situation is:

A)Not working for a new company in a job similar to your last job
B)Not talking to outsiders about general business concerns
C)A decision where personal and corporate goals conflict
D)Refusing to use a new computer if your colleagues are not provided similar systems

Question 46

A computer virus is different from a "Trojan Horse" because the virus can

A)Corrupt data
B)Alter programming instructions
C)Replicate itself
D)Erase executable files

Question 47

A computer virus is:

A)A disease that computer programmers are very susceptible to
B)A small processing routine that the user accidentally introduces into the system
C)A misnomer,since unlike biological viruses,computer viruses cannot reproduce themselves
D)Harmless

Question 48

In the context of thwarting computer abuse,which of the following is true?

A)It is not important to enlist the support of top management
B)Many IT managers do not think computer abuse is very important
C)Computer crime mostly means controlling computer hardware
D)Most computer crime happens because of a failure of controls,not an absence of controls

Question 49

The term "smishing" means:

A)Conducting identify theft by using text messages on cell phones
B)Attempting to appear unnoticeable for an illegal act
C)Stealing small amounts of monies from several computer accounts
D)Masquerading as a corporate manager in order to obtain useful information

Question 50

Which of the following does not destroy data but merely replicates itself repeatedly until the user runs out of internal memory or disk space?

A)Computer virus
B)Worm program
C)Java applet
D)Salami technique

Question 51

One of the most effective deterrents to prevent/discourage computer hacking is:

A)User education,that is,making potential hackers aware of the ethical issues involved in this sort of behavior
B)The USA Patriot Act of 2001
C)The Computer Security Act of 1987
D)none of the above

Question 52

Which of the following is a primary reason why accountants should be concerned about computer crime and abuse?

A)They might lose their job if they don't detect computer crime or abuse in their organization
B)They might lose their professional credibility and license if computer crime or abuse continues for a long time in their organization and they do not detect it
C)They are responsible for designing,implementing,and monitoring the control procedures for AISs
D)all of the above are equally important

Question 53

Computer programs that can scan computer disks for virus-like coding are called:

A)Antivirus software
B)Virus software
C)Detection software
D)Friendly applets

Question 54

Probably the most important federal legislation governing activities involving computers is:

A)CAN-SPAM Act of 2003
B)Federal Privacy Act of 1974
C)Computer Fraud and Abuse Act of 1986
D)Computer Security Act of 1987

Question 55

Which of these terms describes a computer program that remains dormant until triggered by some specific circumstance or date?

A)Trojan horse program
B)DDoS program
C)Logic bomb
D)Dial back system

Question 56

Accounting "ethics" means:

A)Whatever the corporate manual says it means
B)Acting responsibly as long as no dollars are involved
C)Only being honest; everything else is up for grabs
D)Acting responsibly,no matter what

Question 57

A forensic accountant is an accountant who:

A)Performs autopsies on dead accountants
B)Tries to explain why some accounts become inactive
C)Investigates suspected fraud
D)Performs court-approved accounting tasks for bankrupt companies

Question 58

One of the major crimes identified by the Computer Fraud and Abuse Act of 1986 is the intent to illegally obtain information or tangible property through the use of computers.Which of the following methods might accomplish this type of crime if the perpetrator can change data before,during,or after they are entered into a computer system?

A)Salami technique
B)Data diddling
C)Shoulder surfing
D)Trojan horse program

Question 59

Almost all computer criminals can be described as:

A)Professional criminals
B)Technical hackers possessing strong computer skills
C)White collar professional criminals
D)Amateurs who describe themselves as relatively honest

Question 60

Acts such as dumper diving,phishing,and smishing are all conducted to:

A)Conduct a denial of service attack
B)Disrupt computer services
C)Get food
D)Perform identity theft

Question 61

Which of the following best describes computer abuse?

A)It's manipulating a computer or computer data to dishonestly obtain money,property,or some other advantage of value,or cause significant loss
B)It's when someone who is not authorized uses or gains access to a computer for purposes contrary to the wishes of the computer's owner
C)It's when someone steals money from several computer accounts
D)none of the above

Question 62

Some firms and governmental organizations use ethical hackers to help find any vulnerabilities that could be exploited by a malicious hacker.Which of the following is also used to refer to ethical hacking?

A)Denial of service
B)Intrusion service
C)Penetration testing
D)Executable testing