1
Q
Matrix
A
- Matrix analysis find the solutions to a set of equations in the form of a matrix.
- would not enable the auditor to see or to identify missing steps.
- Matrix theory users numbers and symbols, not descriptions.
- not useful for illustrating a process
- would not be enable to show risks and controls.
2
Q
Flowchat
A
- represent a process using symbol.
- useful tool for auditors who want to gain an understanding of internal control.
- can become familiar with payments processing by following the steps in a flowchart, which enable them to identify missing steps.
- do not show risks.
- shows the steps in a process
- up to the reader to identify the risks in the process.
- not provide evidence of how effectively the procedures are actually operating
- does bot necessary replace the auditor’s internal control questionnaire.
- Controls beyond those depicted on the systems flowchart must also be considered by the auditor, and information obtained from the questionnaire may be used to develop the flowchart.
3
Q
Risk
A
- risk can never be completely eliminated.
2.
4
Q
System flowchats
A
- provide a visual representation of a series of sequential process, that is, of a flow of documents data, and operations.
- In many instances a flowchart is preferable to a questionnaire because a picture is usually more easily comprehended.
- is a symbolic representation of the flow of documents and procedures through a series of steps in the accounting process of the client’s organization.
5
Q
Dial back system
A
- a primitive countermeasure that are only appropriate to old-style dialup modem connections.
6
Q
Message acknowledgement procedures
A
- a means only for affirming that a message has been received by the intend party
- do not provide any means of alert in case of interception by an unintended party.
7
Q
Password code
A
- must be assigned and saved on specific systems
2. are not applicable to ongoing electronic transmission.
8
Q
rectangle
A
- the appropriate symbol for a process or a single step in a procedure or program
9
Q
Terminal display
A
by a symbol similar to the shape of a cathode ray tube.
10
Q
A predefined process step
A
- represented by a rectangle with double lines on either side
11
Q
A disaster recovery plan
A
- a hot-site recovery system (a service bureau that is immediately available for purpose of disaster recovery)
- Automatic failover (1. a backup operational mode used to make system more fault-tolerant 2. typically an integral part of mission-critical systems that must be constantly available 3. involves automatically offloading tasks to a standby system component so that the procedure is as seamless as possible to the end user )
- focus on disaster prevention (important aspect of most disaster recovery plans )
- data conversion operation are not part of a disaster recovery plan (1. perform the tasks of data presentation and transmission. 2.conversion of source data to magnetic disk or tape and entry of transactions from remote terminals)
12
Q
Data-flow diagram
A
- show only the flow of data, not the total system
13
Q
System flowchart
A
- a graphic analysis of a data processing application
- prepared by a systems analyst
- is general and stress flows of data, not computer program logic
- a graphic representation of the detailed steps and logic of an individual computer program
- should both manual and computer processing
14
Q
A Gantt chart
A
- a bar char used to monitor the progress of large projects.
15
Q
Program flowchart
A
- shows only the details of a single program, not the entire computer system
- identify the specific edit tests implemented
16
Q
Master file
A
- depicted by a parallelogram (input/output)
2. or a symbol for the type of storage device used (e.g. magnetic tape or disk)
17
Q
Computer operation
A
- depicted by a rectangle
18
Q
IDS(intrusion detection system)
A
- not limited to knowldge-based detection.
- not limited to behavior-based detection.
- works by using sensors to examine packets traveling on the network.
- a host IDS provides maximum protection only when the software is installed on each computer.
19
Q
DS (denial-of service) attack
A
- is an attempt to overload a system (e.g. a network or web server) with false message so that it cannot function (a system crash) .
- a distributed DS attack comes from multiple sources.
- e.g. the machines of innocent parties infected by Trojan horse. When activated, these program send message to the target and leave the connection open.
- A DS may establish as many network connection as possible to exclude other user, overload primary memory, or corrupt file system.
20
Q
Man-in-the- middle attack
A
- take advantage of network packets sniffing and routing and transport protocols to access packets flowing through a network.
21
Q
Brute-force attack
A
- uses passwords cracking software to try large number or letter and number combination to access a network.
22
Q
Password-cracking software
A
- is used to access a network by using a large number of letter and number combination.
23
Q
Sniffing
A
- is use of software to eavesdrop on information sent by a user to the host computer of a website.
24
Q
Spoofing
A
- is identity misrepresentation in the cyberspace (e.g. by using a false website to obtain information about visitors)
25
Passwords, user accounts, and other information may be stolen using techniques such as
1. Trojan Horses,
2. IP spoofing,
3. and packets sniffers
26
A hoax virus
1. a false notice about the existence of a computer virus
| 2. usually disseminated through use of distribution lists and is send by email or via internal network
27
A web crawler(a spider or bot )
1. a computer program created to access and read information on website
2. the results are included as entries in the index of a search engine.
28
A killer application
1. is one of that is so useful that it may justify widespread adoption of new technology
29
Concurrency control
1. manager situations in which two or more program attempt to use a file or database at the same time
30
Parallel simulation
1. involve the user of specially prepared application-type programs to process transactions that have also ben run in routine processing
31
Mapping
1. involve monitoring the execution of an application program certain statistical information about a computer run.
32
Firewalls
1. separate an internal network form an external network( such as the Internet) and prevent passage of special types of traffic.
33
Rivest, Shamir, and Adelman (RSA)
1. is a potential standard licensed to hardware and software vendors,
2. Public-key encryption requires management of fewer keys for a given client-serve environment than does private-key encryption.
3. Compare with DES, RSA entails more complex computations and therefore has a higher processing overhead.
4. requires 2 keys, the public key for encrypting message is widely know,
5. but the private key for decrypting message is kept secret by the recipient.
34
Data encryption stand(DES)
1. is a shared private-key method developed by the US government.
2. it encryption data into 64-bit blocks using a 54-bit key.
3. requires only a dingle key fir each pair of parties that want to send each other encrypted message.
35
A cypher lock
1. a physical device
36
Modulator-demodulator(a modem)
1. used for telecommunications.
37
A packet filtering system
examines each incoming IP packet.
38
Kerberos
1. is encryption and authentication software that user DES encryption techniques
39
A proxy server
1. maintain copies of web pages to be accessed by specified users.
2. Outsiders are directed there, and more important information is not available from this access point.
40
An authentication system
1. verifies a user's identity and is often an application provided by a firewall system, but it is not a firewall itself.
41
A computer program flowchart
a pictorial presentation of the flow instructions in a client's internal computer system
42
The organization chart
depicts the client's reporting structure
CMA Exam Part 1
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