Accounting Information Systems, 12e

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Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall


Accounting Information Systems, 12e

(Romney/Steinbart)

Chapter 8 Information Systems Controls for System Reliability
Part 1: Information Security


1) The Trust Services Framework reliability principle that states that users must be able to enter, update
,
and retrieve data during agreed
-
upon times is known as

A) availability.

B) security.

C) maintainability.

D) integrity.

Answer: A

Page Ref: 221

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic


2) Which of the following is
not

a
useful control procedure to control access to system outputs?

A) Allowing visitors to move through the building without supervision

B) Coding reports to reflect their importance

C) Requiring employees to log out of applications when leaving their desk

D)
Restricting access to rooms with printers

Answer: A

Page Ref: 229

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


3) According to the Trust Services Framework, the reliability principle of integrity is achieved when the
system produc
es data that

A) is available for operation and use at times set forth by agreement.

B) is protected against unauthorized physical and logical access.

C) can be maintained as required without affecting system availability, security, and integrity.

D) is

complete, accurate, and valid.

Answer: D

Page Ref: 221

Objective: Learning Objective 1

Difficulty : Easy

AACSB: Analytic

4) Which of the following is
not
one of the three fundamental information security concepts?

A) Information security is a technol
ogy issue based on prevention.

B) Security is a management issue, not a technology issue.

C) The idea of defense
-
in
-
depth employs multiple layers of controls.

D) The time
-
based model of security focuses on the relationship between preventive, detective and

corrective controls.

Answer: A

Page Ref: 222
-
224

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic

2

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall


5) Which of the following is
not

one of the essential criteria for successfully implementing each of the
principles that contribute to
systems reliability, as discussed in the Trust Services Framework?

A) Developing and documenting policies

B) Effectively communicating policies to all outsiders

C) Designing and employing appropriate control procedures to implement policies

D) Monitoring t
he system and taking corrective action to maintain compliance with policies

Answer: B

Page Ref: 223

Objective: Learning Objective 2

Difficulty : Easy

AACSB: Analytic


6) If the time an attacker takes to break through the organization's preventive contr
ols is greater than the
sum of the time required to detect the attack and the time required to respond to the attack, then security
is

A) effective.

B) ineffective.

C) overdone.

D) undermanaged.

Answer: A

Page Ref: 224

Objective: Learning Objective 2

Dif
ficulty : Moderate

AACSB: Analytic

7) Verifying the identity of the person or device attempting to access the system is

A) authentication.

B) authorization.

C) identification.

D) threat monitoring.

Answer: A

Page Ref: 226

Objective: Learning Objective
3

Difficulty : Easy

AACSB: Analytic


8) Restricting access of users to specific portions of the system as well as specific tasks, is

A) authentication.

B) authorization.

C) identification.

D) threat monitoring.

Answer: B

Page Ref: 228

Objective: Learni
ng Objective 3

Difficulty : Easy

AACSB: Analytic


3

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

9) Which of the following is an example of a preventive control?

A) Encryption

B) Log analysis

C) Intrusion detection

D) Emergency response teams

Answer: A

Page Ref: 228

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


10) Which of the following is an example of a detective control?

A) Physical access controls

B) Encryption

C) Log analysis

D) Emergency response teams

Answer: C

Page Ref: 237

Objective: Learning Objective 3

Difficult
y : Easy

AACSB: Analytic

11) Which of the following is an example of a corrective control?

A) Physical access controls

B) Encryption

C) Intrusion detection

D) Incident response teams

Answer: D

Page Ref: 239

Objective: Learning Objective 3

Difficulty :

Easy

AACSB: Analytic


12) Which of the following is
not
a requirement of effective passwords?

A) Passwords should be changed at regular intervals.

B) Passwords should be no more than 8 characters in length.

C) Passwords should contain a mixture of upper
and lowercase letters, numbers and characters.

D) Passwords should not be words found in dictionaries.

Answer: B

Page Ref: 227

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


4

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

13) Multi
-
factor authentication

A) involves the use of tw
o or more basic authentication methods.

B) is a table specifying which portions of the systems users are permitted to access.

C) provides weaker authentication than the use of effective passwords.

D) requires the use of more than one effective password.

An
swer: A

Page Ref: 228

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


14) An access control matrix

A) does not have to be updated.

B) is a table specifying which portions of the system users are permitted to access.

C) is used to

implement authentication controls.

D) matches the user's authentication credentials to his authorization.

Answer: B

Page Ref: 228

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

15) Perimeter defense is an example of which of the fol
lowing preventive controls that are necessary to
provide adequate security?

A) Training

B) Controlling physical access

C) Controlling remote access

D) Host and application hardening

Answer: C

Page Ref: 230

Objective: Learning Objective 3

Difficulty : Ea
sy

AACSB: Analytic


16) Which of the following preventive controls are necessary to provide adequate security for social
engineering threats?

A) Controlling remote access

B) Encryption

C) Host and application hardening

D) Awareness training

Answer: D

Pag
e Ref: 226

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


5

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

17) A special purpose hardware device or software running on a general purpose computer, which filters
information that is allowed to enter and leave the organization's infor
mation system, is known as a(n)

A) demilitarized zone.

B) intrusion detection system.

C) intrusion prevention system.

D) firewall.

Answer: D

Page Ref: 230

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

18) This protocol specifies the

procedures for dividing files and documents into packets to be sent over
the Internet.

A) Access control list

B) Internet protocol

C) Packet switching protocol

D) Transmission control protocol

Answer: D

Page Ref: 231

Objective: Learning Objective 3

Diff
iculty : Easy

AACSB: Analytic


19) This protocol specifies the structure of packets sent over the internet and the route to get them to the
proper destination.

A) Access control list

B) Internet protocol

C) Packet switching protocol

D) Transmission contr
ol protocol

Answer: B

Page Ref: 231

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


20) This network access control determines which IP packets are allowed entry to a network and which
are dropped.

A) Access control list

B) Deep pack
et inspection

C) Stateful packet filtering

D) Static packet filtering

Answer: A

Page Ref: 233

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

6

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

21) Compatibility tests utilize a(n) ________, which is a list of authorized users, pro
grams, and data
files the users are authorized to access or manipulate.

A) validity test

B) biometric matrix

C) logical control matrix

D) access control matrix

Answer: D

Page Ref: 228

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analyt
ic


22) The process that screens individual IP packets based solely on the contents of the source and/or
destination fields in the packet header is known as

A) access control list.

B) deep packet inspection.

C) stateful packet filtering.

D) static packet f
iltering.

Answer: D

Page Ref: 233

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


23) The process that maintains a table that lists all established connections between the organization's
computers and the Internet, to determine w
hether an incoming packet is part of an ongoing
communication initiated by an internal computer is known as

A) access control list.

B) deep packet inspection.

C) stateful packet filtering.

D) static packet filtering.

Answer: C

Page Ref: 233

Objective: Le
arning Objective 3

Difficulty : Moderate

AACSB: Analytic

24) The process that allows a firewall to be more effective by examining the data in the body of an IP
packet, instead of just the header, is known as

A) deep packet inspection.

B) stateful packet
filtering.

C) static packet filtering.

D) an intrusion prevention system.

Answer: A

Page Ref: 233

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


7

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

25) The security technology that evaluates IP packet traffic patterns in order to
identify attacks against a
system is known as

A) an intrusion prevention system.

B) stateful packet filtering.

C) static packet filtering.

D) deep packet inspection.

Answer: A

Page Ref: 234

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: A
nalytic


26) This is used to identify rogue modems (or by hackers to identify targets).

A) War chalking

B) War dialing

C) War driving

D) none of the above

Answer: B

Page Ref: 235

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


27) Th
e process of turning off unnecessary features in the system is known as

A) deep packet inspection.

B) hardening.

C) intrusion detection.

D) war dialing.

Answer: B

Page Ref: 236

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

28) The
most common input
-
related vulnerability is

A) buffer overflow attack.

B) hardening.

C) war dialing.

D) encryption.

Answer: A

Page Ref: 237

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


8

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

29) This creates logs of network traffic that

was permitted to pass the firewall.

A) Intrusion detection system

B) Log analysis

C) Penetration test

D) Vulnerability scan

Answer: A

Page Ref: 238

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


30) The process that uses automa
ted tools to identify whether a system possesses any well
-
known
security problems is known as a(n)

A) intrusion detection system.

B) log analysis.

C) penetration test.

D) vulnerability scan.

Answer: D

Page Ref: 236

Objective: Learning Objective 3

Difficu
lty : Moderate

AACSB: Analytic


31) This is an authorized attempt by an internal audit team or an external security consultant to attempt
to break into the organization's information system.

A) Intrusion detection system

B) Log analysis

C) Penetration te
st

D) Vulnerability scan

Answer: C

Page Ref: 238

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

32) A well
-
known hacker started his own computer security consulting business shortly after being
released from prison. Many companie
s pay him to attempt to gain unauthorized access to their network.
If he is successful, he offers advice as to how to design and implement better controls. What is the name
of the testing for which the hacker is being paid?

A) Penetration test

B) Vulnerabi
lity scan

C) Deep packet inspection

D) Buffer overflow test

Answer: A

Page Ref: 238

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


9

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

33) The ________ disseminates information about fraud, errors, breaches and other improper syst
em
uses and their consequences.

A) chief information officer

B) chief operations officer

C) chief security officer

D) computer emergency response team

Answer: C

Page Ref: 240

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


34) In

2007, a major U.S. financial institution hired a security firm to attempt to compromise its
computer network. A week later, the firm reported that it had successfully entered the system without
apparent detection and presented an analysis of the vulnerabi
lities that had been found. This is an
example of a

A) preventive control.

B) detective control.

C) corrective control.

D) standard control.

Answer: B

Page Ref: 238

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

35) It was 9:08 A.M.
when Jiao Jan, the Network Administrator for Folding Squid Technologies, was
informed that the intrusion detection system had identified an ongoing attempt to breach network
security. By the time that Jiao had identified and blocked the attack, the hacker
had accessed and
downloaded several files from the company's server. Using the notation for the time
-
based model of
security, in this case

A) P > D

B) D > P

C) C > P

D) P > C

Answer: B

Page Ref: 224

Objective: Learning Objective 2

Difficulty : Difficult

AACSB: Analytic


10

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

36) Which of the following is commonly
true

of the default settings for most commercially available
wireless access points?

A) The security level is set at the factory and cannot be changed.

B) Wireless access points present little dang
er of vulnerability so security is not a concern.

C) Security is set to the lowest level that the device is capable of.

D) Security is set to the highest level that the device is capable of.

Answer: C

Page Ref: 235

Objective: Learning Objective 3

Difficu
lty : Moderate

AACSB: Analytic


37) In recent years, many of the attacks carried out by hackers have relied on this type of vulnerability in
computer software.

A) Code mastication

B) Boot sector corruption

C) Weak authentication

D) Buffer overflow

Answer
: D

Page Ref: 236

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

38) Meaningful Discussions is a social networking site that boasts over a million registered users and a
quarterly membership growth rate in the double digits. As a con
sequence, the size of the information
technology department has been growing very rapidly, with many new hires. Each employee is provided
with a name badge with a photo and embedded computer chip that is used to gain entry to the facility.
This is an examp
le of a(an)

A) authentication control.

B) biometric device.

C) remote access control.

D) authorization control.

Answer: A

Page Ref: 226

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


11

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

39) When new employees are hired by Folding Squi
d Technologies, they are assigned user names and
appropriate permissions are entered into the information system's access control matrix. This is an
example of a(an)

A) authentication control.

B) biometric device.

C) remote access control.

D) authorizatio
n control.

Answer: D

Page Ref: 228

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


40) When new employees are hired by Folding Squid Technologies, they are assigned user names and
passwords and provided with laptop computers that hav
e an integrated fingerprint reader. In order to log
in, the user's fingerprint must be recognized by the reader. This is an example of a(an)

A) authorization control.

B) biometric device.

C) remote access control.

D) defense in depth.

Answer: B

Page Ref:
227

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic

41) Information technology managers are often in a bind when a new exploit is discovered in the wild.
They can respond by updating the affected software or hardware with new code prov
ided by the
manufacturer, which runs the risk that a flaw in the update will break the system. Or they can wait until
the new code has been extensively tested, but that runs the risk that they will be compromised by the
exploit during the testing period. D
ealing with these issues is referred to as

A) change management.

B) hardening.

C) patch management.

D) defense in depth.

Answer: C

Page Ref: 240

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


12

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

42) Murray Snitzel called a meeting

of the top management at Snitzel Capital Management. Number one
on the agenda was computer system security. "The risk of security breach incidents has become
unacceptable," he said, and turned to the Chief Information Officer. "This is your responsibility
! What
do you intend to do?" Which of the following is the best answer?

A) Evaluate and modify the system using the Trust Services framework

B) Evaluate and modify the system using the COSO Internal Control Framework.

C) Evaluate and modify the system usi
ng the CTC checklist.

D) Evaluate and modify the system using COBOL.

Answer: A

Page Ref: 221

Objective: Learning Objective 1

Difficulty : Moderate

AACSB: Analytic


43) Which of the following is the most effective method of protecting against social eng
ineering attacks
on a computer system?

A) stateful packet filtering

B) employee awareness training

C) a firewall

D) a demilitarized zone

Answer: B

Page Ref: 226

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

44) The most effectiv
e way to protect network resources, like email servers, that are outside of the
network and are exposed to the Internet is

A) stateful packet filtering.

B) employee training.

C) a firewall.

D) a demilitarized zone.

Answer: D

Page Ref: 230

Objective: Lear
ning Objective 3

Difficulty : Moderate

AACSB: Analytic


45) All employees of E.C. Hoxy are required to pass through a gate and present their photo
identification cards to the guard before they are admitted. Entry to secure areas, such as the Information
Technology Department offices, requires further procedures. This is an example of a(an)

A) authentication control.

B) authorization control.

C) physical access control.

D) hardening procedure.

Answer: C

Page Ref: 229

Objective: Learning Objective 3

Diffi
culty : Easy

AACSB: Analytic

13

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall


46) On February 14, 2008, students enrolled in an economics course at Swingline College received an
email stating that class would be cancelled. The email claimed to be from the professor, but it wasn't.
Computer forensic ex
perts determined that the email was sent from a computer in one of the campus
labs at 9:14 A.M. They were then able to uniquely identify the computer that was used by means of its
network interface card's ________ address. Security cameras revealed the ide
ntity of the student
responsible for spoofing the class.

A) TCP/IP

B) MAC

C) DMZ

D) IDS

Answer: B

Page Ref: 228

Objective: Learning Objective 3

Difficulty : Difficult

AACSB: Analytic

47) There are "white hat" hackers and "black hat" hackers. Cowboy451
was one of the "black hat"
hackers. He had researched an exploit and determined that he could penetrate the target system,
download a file containing valuable data, and cover his tracks in eight minutes. Six minutes into the
attack he was locked out of the

system. Using the notation of the time
-
based model of security, which of
the following must be true?

A) P < 6

B) D = 6

C) P = 6

D) P > 6

Answer: D

Page Ref: 224

Objective: Learning Objective 2

Difficulty : Difficult

AACSB: Analytic


48) Identify three

ways users can be authenticated and give an example of each.

Answer: Users can be authenticated by verifying: 1. something they know (password). 2. something
they have (smart card or ID badge). 3. Something they are (biometric identification of fingerpri
nt).

Page Ref: 226

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


49) Describe four requirements of effective passwords .

Answer: 1. Strong passwords should be at least 8 characters. 2. Passwords should use a mixture of
upper an
d lowercase letters, numbers and characters. 3. Passwords should be random and not words
found in dictionaries. 4. Passwords should be changes frequently.

Page Ref: 227

Objective: Learning Objective 3

Difficulty : Easy

AACSB: Analytic


14

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

50) Explain soci
al engineering.

Answer: Social engineering attacks use deception to obtain unauthorized access to information
resources, such as attackers who post as a janitor or as a legitimate system user. Employees must be
trained not to divulge passwords or other in
formation about their accounts to anyone who contacts them
and claims to be part of the organization's security team.

Page Ref: 226

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic

51) Explain the value of penetration testing.

Answe
r: Penetration testing involves an authorized attempt by an internal audit team or an external
security consultant to break into the organization's information system. This type of service is provided
by risk management specialists in all the Big Four acc
ounting firms. These specialists spend more than
half of their time on security matters. The team attempts to compromise the system using every means
possible. With a combination of systems technology skills and social engineering, these teams often find
w
eaknesses in systems that were believed to be secure.

Page Ref: 238

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Reflective Thinking


52) Describe the function of a computer incident response team (CIRT) and the steps that a CIRT should
perform following a security incident.

Answer: A CIRT is responsible for dealing with major security incidents and breaches. The team should
include technical specialists and senior operations management. In response to a security incident, first
the CIRT

must recognize that a problem exists. Log analysis, intrusion detection systems can be used to
detect problems and alert the CIRT. Second, the problem must be contained, perhaps by shutting down a
server or curtailing traffic on the network. Third, the CI
RT must focus on recovery. Corrupt programs
may need to be reinstalled and data restored from backups. Finally, the CIRT must follow
-
up to discover
how the incident occurred and to design corrective controls to prevent similar incidents in the future.

Page

Ref: 239

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic


53) Identify six physical access controls.

Answer: Require visitors to sign in and receive a visitor badge before being escorted by an employee;
require employees to wear
photo ID badges that are checked by security guards; physical locks and
keys; storing documents and electronic media in a fire
-
proof safe or cabinet; restrict or prohibit cell
phones, iPods and other portable devices; set screen savers to start after a few

minutes of inactivity; set
computers to lock keyboards after a few minutes of inactivity; utilize screen protection devices; use
biometric devices to authorize access to spaces and equipment; attach and lock laptops to immobile
objects; utilize magnetic o
r chip cards to authorize access to spaces and equipment; limit or prohibit
windows and glass walls in sensitive areas.

Page Ref: 229
-
230

Objective: Learning Objective 3

Difficulty : Moderate

AACSB: Analytic