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Question
Explain how smurf attacks can be controlled.Answer
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Related questions
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What is the client-server model?
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What is a data warehouse?
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What is SCM software?
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What is "bolt-on" software?
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Auditors of ERP systems
a. are concerned about segregation of duties just as they would be in traditional systems.
b. focus on output controls such as independent verification because internal processing controls are known to be correct since best practices are used..
c. routinely audit data in the data warehouse because it is know to be clean and free from errors.
d. need not review access levels granted to users since these are determined when the system is configured and never change.
Q:
Closed database architecture is
a. a control technique intended to prevent unauthorized access from trading partners.
b. a limitation inherent in traditional information systems that prevents data sharing.
c. a data warehouse control that prevents unclean data from entering the warehouse.
d. a technique used to restrict access to data marts.
e. a database structure that many of the leading ERPs use to support OLTP applications.
Q:
Separating the data warehouse from the operations databases occurs for all of the following reasons except
a. to make the management of the databases more economical
b. to increase the efficiency of data mining processes
c. to integrate legacy system data into a form that permits entity-wide analysis
d. to permit the integration of data from diverse sources
Q:
Why does the payroll process lend itself to batch processing?
Q:
The Golf Club Company makes custom golf clubs. The manufacturing supervisor interviews people who have specialized manufacturing skills, and he informs payroll when an employee is hired. The employees use a time clock to record the hours they work. The employees are also required to keep a record of the time they spend working on each order. The supervisor approves all time cards.
The accountant analyzes the job tickets and prepares a labor distribution summary. Payroll prepares the payroll register and paychecks. The supervisor distributes the paychecks to the employees. Payroll informs cash disbursement of the funds required to cover the entire payroll amount. The cash disbursements clerk ensures that there are adequate funds in the company's regular checking account to cover the payroll.
Describe at least three internal control weaknesses; for each weakness suggest an improvement to internal control.
Q:
Outline the key steps taken in the purchasing system.
Q:
What is the principle objective of the cash disbursement system?
Q:
An important reconciliation in the payroll system is
a. general ledger compares the labor distribution summary from cost accounting to the disbursement voucher from accounts payable
b. personnel compares the number of employees authorized to receive a paycheck to the number of paychecks prepared
c. production compares the number of hours reported on job tickets to the number of hours reported on time cards
d. payroll compares the labor distribution summary to the hours reported on time cards
Q:
Explain the problems associated with lack of auditor independence.
Q:
Four principal types of corruption are discussed. Name all four and explain at least two.
Q:
What are the risk factors that relate to fraudulent financial reporting? What types of common schemes should auditors look for?
Q:
Supply chain management software
a. is typically under the control of external partners in the chain.
b. links all of the partners in the chain, including vendors, carriers, third-party firms, and information systems providers.
c. cannot be integrated into an overall ERP.
d. none of the above
Q:
Legacy systems are
a. old manual systems that are still in place.
b. flat file mainframe systems developed before client-server computing became standard.
c. stable database systems after debugging.
d. advanced systems without a data warehouse.
Q:
Which of the following statements is least likely to be true about a data warehouse?
a. It is constructed for quick searching and ad hoc queries.
b. It was an original part of all ERP systems.
c. It contains data that are normally extracted periodically from the operating databases.
d. It may be deployed by organizations that have not implemented an ERP.
Q:
The implementation of an ERP creates an environment with a single point of failure, which places the organization at risk.
Q:
A problem with RBAC is that managers tend to create unnecessary roles
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Efficient supply-chain management provides firms with a competitive advantage.
Q:
A data warehouse is a relational or multi-dimensional database that may require hundreds of gigabytes of storage.
Q:
Data mining typically focuses on the operational databases.
Q:
OLAP stands for on-line application processing.
Q:
The recommended data architecture for an ERP includes separate operational and data warehouse databases.
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Why must a data warehouse include both detail and summary data?
Q:
As a form of computer fraud, what is eavesdropping?
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Explain the pass through fraud.
Q:
Sarbanes-Oxley (SOX)
a. imposes new corporate disclosure requirements
b. imposes new criminal penalties for fraud
c. both a. and b.
d. none of the above
Q:
A shell company fraud involves
a. stealing cash from an organization before it is recorded.
b. stealing cash from an organization after it has been recorded.
c. manufacturing false purchase orders, receiving reports, and invoices.
d. a clerk paying a vendor twice for the same products and cashing the reimbursement check issued by the vendor.