ACCT 432 ch. 13
Chain of Custody
A ____ provides a record on who handles the data and how collected electronic data is handled during an investigation
SWAP
A _____file is a virtual extension of RAM and thus acts as if a computer has more active computer storage than is really necessary
No. 31
AICPA Statement on Auditing Standards (SAS) No. _____ states that an auditor should perform a test of system controls to show they are strong enough to mitigate the risks inherent in electronic audit evidence.
Timestamp
It is relatively easy to change the ________ information associated with a file on your computer.
Continually investigate the changing cycle of cyberattacks that are being launched and make sure their network is secure
One important step managers can take to deter cybercrime attacks against their organization is to: 1. have a statement on their websites to let hackers know that any attacks will be immediate 2. Hire former hackers to prevent attackers from accessing their networks 3. continually investigate the changing cycle of cyber attacks that are being launched and make sure their network is secure 4. Maintain relationships with Cyber Crime Patrol (CCP) to ensure that CCP personnel
Are mobile
One of the biggest changes in recent years regarding a company's digital assets is that they: 1. can be stolen easily 2. are unidentifiable 3. are mobile 4. decay if not used regularly
Both b and c
Software programs, such as Encase, are used to investigate: 1. transactions 2. metadata 3. e-evidence 4. both b and c
Transactions
Software programs, such as IDEA, are largely used to investigate: 1. transactions 2. metadata 3. e-evidence 4. both b and c
E&Y
The "clueless auditor" in the textbook case was from which firm: 1. BDO 2. KPMG 3. E&Y 4. B&W
PCAOB
The _____ Board was created by Sarbanes-Oxley Act
COSO or Committee of Sponsoring Organizations of the Treadway Commission.
The _____ framework has been identified by the SEC as the best model for internal control practices.
COBIT
The ______ guidelines expand the general guidelines found in the COSO requirements (recommended by the SEC) and provide a specific framework for evaluation and reducing high technology fraud risks present in a networked environment.
Link
The underlaying assumption in _______ analysis is there are some fundamental correlations or associations between items in a database.
False
True or False: Auditors and forensic accountants have the same accounting objectives toward preventing financial fraud
True
True or False: Company managers have more responsibility for preventing cybercrime than do the company's auditors.
False
True or False: Copying digital evidence allows more forensics investigators to analyze the data.
False
True or False: Identifying cybersecurity risks is a top priority in an audit engagement
True
True or False: Imaging is a noninvasive step in the collection of e-evidence.
False
True or False: Paper evidence is more likely to vanish than is digital evidence
False
True or False: SSDs are making it easier for forensic investigators to collect e-evidence from these drives
False
True or False: SSDs still need to use mechanical drive arms to record data
True
True or False: Solid State Drives are beginning to replace traditional mechanical hard drives in PCs.
False
True or False: replicating security measures among similar businesses/companies creates a stronger security shield against cyberattacks.
False
True or False: the information in RAM cannot be captured
True
True or false: solid state drives are similar to regular chips but with more maintenance features
IDEA
Which is not an imaging software tool that collects digital data without affecting data integrity? 1. encase 2. safeback 3. Ontrack's Easy Recovery 4. IDEA 5. All of the above do not affect data integrity
Fraud Detection
Which is not one of the general information technology eight guidelines under the COSO framework? 1. internal control environment 2. risk assessment 3. fraud detection 4. control activities 5. all of the above are guidelines under the framework
Internal Auditors
Which of the following groups is more concerned about cybercrime attacks against a company? 1. external auditors 2. internal auditors 3. cost accountants 4. tax accountants
MD6
Which of the following is not a hash algorithm? 1. SHA1 2. MD5 3. MD6 4. SHA2
Due to a cyberattack, there may be a material misstatement in the financial reports
Which of the following would be the best example to make an auditor become concerned about cybercrime or a cybersecurity risk: 1. the company's website has been defaced. 2. it is clear that the company has not implemented proper security measures to prevent 3. Due to a cyberattack, there may be a material misstatement in the financial reports. 4. the company's network has been hacked
Sarbanes-Oxley
________Act makes management directly responsible for the integrity of a company's financial statements.
Sequence
_________analysis might uncover large purchases on a credit card shortly after a small purchase was made
