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10/18/2018 AIS Chapter 5 Multiple Choice Flashcards | Quizlet

AIS Chapter 5 Multiple Choice 10 terms Sydni_Sanders1

Terms in this set (10)


Which of the following a.) Lapping
is a fraud in which later
payments on account
are used to pay off
earlier payments that
were stolen?
a.) Lapping
b.) Kiting
c.) Ponzi scheme
d.) Salami technique

Which type of fraud is b.) Fraudulent financial reporting


associated with 50% of
all auditor lawsuits?
a.) Kiting
b.) Fraudulent financial
reporting
c.) Ponzi scheme Upgrade to remove ads
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d.) Lapping

Which of the following b.) The psychological profiles of white-collar criminals are
statements is false? significantly different from those of the general public
a.) The psychological
profiles of white-collar
criminals differ from
those of violent
criminals
b.) The psychological
profiles of white-collar
criminals are
significantly different
from those of the
general public
c.) there is little to no
difference between
computer fraud

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10/18/2018 AIS Chapter 5 Multiple Choice Flashcards | Quizlet

perpetrators and other


types of white-collar
criminals
d.) Computer fraud
perpetrators often do
not view themselves as
criminals

Which of the following a.) Pressure


conditions is/are usually b.) Opportunity
necessary for a fraud to d.) Rationalization
occur? (Select all
correct answers)
a.) Pressure
b.) Opportunity
c.) Explanation
d.) Rationalization

Which of the following c.) Failure to perform preventive maintenance on a


is not an example of computer
computer fraud?
a.) Theft of money by
altering computer
records
b.) Obtaining
information illegally
using a computer
c.) Failure to perform
preventive maintenance
on a computer.
d.) Unauthorized
modification of a
software program

Which of the following a.) Human errors


causes the majority of
computer security
problems?
a.) Human errors
b.) Software errors
c.) Natural disasters
d.) Power outages

Which of the following d.) Catch the perpetrators in the act of committing the
is NOT one of the fraud
responsibilities of the
auditors in detecting
fraud according to SAS
No. 99?
a.) Evaluate the results
of their audit tests
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10/18/2018 AIS Chapter 5 Multiple Choice Flashcards | Quizlet

b.) Incorporate a
technology focus
c.) Discuss the risks of
material fraudulent
misstatements
d.) Catch the
perpetrators in the act
of committing the fraud

Which of the following d.) Periodic rotation of duties


control procedures is
most likely to deter
lapping?
a.) Encryption
b.) Continual update of
the access control
matrix
c.) Background check
on employees
d.) Periodic rotation of
duties

Which of the following c.) Segregation of duties


is the most important,
basic, and effective
control to deter fraud?
a.) Enforced vacation
b.) Logical access
control
c.) Segregation of
duties
d.) Virus protection
control

Once fraud has a.) Insurance


occurred, which of the b.) Regular backup of data and programs
following will reduce c.) Contingency plans
fraud losses? (Select all
correct answers)
a.) Insurance
b.) Regular backup of
data and programs
c.) Contingency plans
d.) Segregation of
duties

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10/18/2018 AIS Chapter 5 Multiple Choice Flashcards | Quizlet

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