MULTIPLE CHOICE 1.Which ethical principle states that the benefit from a decision must outweigh the risks, and that there is no alternative decision that provides the same or greater benefit with less risk? a. minimize risk b. justice c. informed consent d. proportionality 2.Individuals who acquire some level of skill and knowledge in the field of computer ethics are involved in which level of computer ethics? a. para computer ethics b. pop computer ethics c. theoretical computer ethics d. practical computer ethics 3.All of the following are factors in the fraud triangle except a. Ethical behavior of an individual b. Pressure exerted on an individual at home and job related c. Materiality of the assets d. Opportunity to gain access to assets 4.Which characteristic is not associated with software as intellectual property? a. uniqueness of the product b. possibility of exact replication c. automated monitoring to detect intruders d. ease of dissemination 5.For an action to be called fraudulent, all of the following conditions are required except a. poor judgment b. false representation c. intent to deceive d. injury or loss 6.One characteristic of employee fraud is that the fraud a. is perpetrated at a level to which internal controls do not apply b. involves misstating financial statements c. involves the direct conversion of cash or other assets to the employee’s personal benefit d. involves misappropriating assets in a series of complex transactions involving third parties 7.Forces which may permit fraud to occur do not include a. a gambling addiction b. lack of segregation of duties c. centralized decision making environment d. questionable integrity of employees 8.Which of the following best describes lapping? a. applying cash receipts to a different customer’s account in an attempt to conceal previous thefts of funds b. inflating bank balances by transferring money among different bank accounts c. expensing an asset that has been stolen d. creating a false transaction 9.Skimming 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 pays a vendor twice for the same products and cashes the reimbursement check issued by the vendor. 10.Who is responsible for establishing and maintaining the internal control system? a. the internal auditor b. the accountant c. management d. the external auditor
MULTIPLE CHOICE
1.Which ethical principle states that the benefit from a decision must outweigh the risks, and that there is no alternative decision that provides the same or greater benefit with less risk?
|
a. |
minimize risk |
|
b. |
justice |
|
c. |
informed consent |
|
d. |
proportionality |
2.Individuals who acquire some level of skill and knowledge in the field of computer ethics are involved in which level of computer ethics?
|
a. |
para computer ethics |
|
b. |
pop computer ethics |
|
c. |
theoretical computer ethics |
|
d. |
practical computer ethics |
3.All of the following are factors in the fraud triangle except
|
a. |
Ethical behavior of an individual |
|
b. |
Pressure exerted on an individual at home and job related |
|
c. |
Materiality of the assets |
|
d. |
Opportunity to gain access to assets |
4.Which characteristic is not associated with software as intellectual property?
|
a. |
uniqueness of the product |
|
b. |
possibility of exact replication |
|
c. |
automated monitoring to detect intruders |
|
d. |
ease of dissemination |
5.For an action to be called fraudulent, all of the following conditions are required except
|
a. |
poor judgment |
|
b. |
false representation |
|
c. |
intent to deceive |
|
d. |
injury or loss |
6.One characteristic of employee fraud is that the fraud
|
a. |
is perpetrated at a level to which internal controls do not apply |
|
b. |
involves misstating financial statements |
|
c. |
involves the direct conversion of cash or other assets to the employee’s personal benefit |
|
d. |
involves misappropriating assets in a series of complex transactions involving third parties |
7.Forces which may permit fraud to occur do not include
|
a. |
a gambling addiction |
|
b. |
lack of segregation of duties |
|
c. |
centralized decision making environment |
|
d. |
questionable integrity of employees |
8.Which of the following best describes lapping?
|
a. |
applying cash receipts to a different customer’s account in an attempt to conceal previous thefts of funds |
|
b. |
inflating bank balances by transferring money among different bank accounts |
|
c. |
expensing an asset that has been stolen |
|
d. |
creating a false transaction |
9.Skimming 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 pays a vendor twice for the same products and cashes the reimbursement check issued by the vendor.
|
10.Who is responsible for establishing and maintaining the internal
|
a. |
the internal auditor |
|
b. |
the accountant |
|
c. |
management |
|
d. |
the external auditor |
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