Question 1

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

Accepted Answer

A computer virus can be programmed to activate or spread under specific conditions, such as when software is copied and run on non-licensed machines, making it a method for software piracy protection or a malicious trigger.

Question 2

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

Accepted Answer

Estimating the total global financial loss from cybercrime is challenging due to underreporting, the complexity of tracking digital crimes across international borders, and the rapidly evolving nature of cyber threats.

Question 3

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

Accepted Answer

Providing bona fide (genuine) AIS (Automated Information Systems) users easy access to computer resources often conflicts with security objectives because easier access can potentially increase the risk of unauthorized access or breaches, compromising the security of the system.

Question 4

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

Accepted Answer

Many private organizations choose to handle cybercrime incidents internally to protect their reputation, avoid public scrutiny, and mitigate potential financial losses, leading to underreporting and a lack of comprehensive statistics on cybercrime.

Question 5

Cybercrime and fraud are one and the same.

Accepted Answer

Cybercrime encompasses a broad range of illegal activities involving computers and networks, including fraud, but also includes other activities like hacking, identity theft, and distributing malware, which are not strictly considered fraud.

Question 6

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

Accepted Answer

A computer virus is a type of malware designed to replicate itself and spread to other computers, whereas a Denial of Service (DoS) attack aims to make a machine or network resource unavailable to its intended users by temporarily or indefinitely disrupting services.

Question 7

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

Accepted Answer

The answer of Most computer abuse that we have caught...

Question 8

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

Accepted Answer

Trafficking in passwords is illegal under the Computer Fraud and Abuse Act (CFAA) in the United States, which prohibits unauthorized access or exceeding authorized access to protected computers and systems.

Question 9

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

Accepted Answer

The answer of Worm programs are viruses that insert themselves...

Question 10

The Fraud Triangle provides a useful framework for understanding the drivers that must be present for cybercrime to occur.

Accepted Answer

The Fraud Triangle is a framework for understanding the factors that cause someone to commit fraud, focusing on financial crimes and not specifically on cybercrime. It outlines three elements: pressure, opportunity, and rationalization, which are not exclusive to cybercrime.

Question 11

We believe that most cybercrime is not discovered.

Accepted Answer

Most cybercrime goes undetected either because it is not reported by victims or because it is sophisticated enough to evade current detection methods used by organizations and cybersecurity experts.

Question 12

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

Accepted Answer

Cybercrime is a rapidly evolving field with diverse forms that challenge the creation of a single, comprehensive definition accepted universally. Definitions vary by jurisdiction and can be broad or specific, reflecting the complexity and constantly changing nature of cyber threats.

Question 13

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

Accepted Answer

The Computer Fraud and Abuse Act (CFAA) was enacted in 1986 as an amendment to existing computer fraud law (18 U.S.C. § 1030), which had been included in the Comprehensive Crime Control Act of 1984. The CFAA made it illegal to access a computer without authorization or in excess of authorization, and to thereby obtain information from any protected computer if the conduct involved an interstate or foreign communication. It also made it illegal to knowingly transmit a computer program, information, code, or command, and as a result of such conduct, intentionally cause damage without authorization, to a protected computer; this includes altering or destroying information.

Question 14

SAS 99 identifies two types of financial statement fraud: fraudulent financial reporting and misappropriation of assets.

Accepted Answer

SAS 99, known as Statement on Auditing Standards No. 99, indeed identifies two types of financial statement fraud: fraudulent financial reporting and misappropriation of assets, focusing on the auditor's role in detecting fraud in financial statements.

Question 15

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

Accepted Answer

Cybercrime encompasses a wide range of illegal activities that are carried out using computers or the internet. Some of these activities, when performed in the physical world, are commonly referred to by names such as "vandalism" (in the case of defacing websites or cyber sabotage) or "embezzlement" (in cases of unauthorized electronic funds transfers).

Question 16

One conclusion that we can draw about cybercrime is that it is growing.

Accepted Answer

Cybercrime has been on the rise due to increasing internet penetration, advancements in technology, and the growing digital footprint of businesses and individuals, leading to more opportunities for cybercriminals.

Question 17

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

Accepted Answer

The cost of auditing and investigating a cybercrime can be significant, often involving specialized forensic experts, legal fees, and the implementation of new security measures, which can exceed the direct monetary loss from the crime itself.

Question 18

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

Accepted Answer

Hackers have various motivations including greed, curiosity, the challenge, activism (hacktivism), and the desire to expose vulnerabilities to improve security.

Question 19

Weak or ineffective internal controls often provide the fraudster the rationalization necessary to commit a fraud.

Accepted Answer

Weak or ineffective internal controls primarily provide the opportunity for fraud to occur, rather than the rationalization. Rationalization is a psychological process where the fraudster justifies their actions to themselves.

Question 20

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

Accepted Answer

Automated accounting information systems handle sensitive financial data, making them attractive targets for cybercriminals seeking financial gain or confidential information.

Quiz 10: Cybercrime, Fraud, and Ethics