Philadelphia University – final exam – AIS- 2012/2013
Student name:
Student number:
Section time:
1. Common approaches to “cooking the books” include concealing
a. losses
b. Revenues
c. Expenses
d. liabilities
e. A and d
2.
a.
b.
c.
d.
e.
Hackers and computer fraud perhaps tend to be more motivated by:
Curiosity
dreams
Pressure
Opportunity
Rationalization
3.
a.
b.
c.
d.
e.
The “Fraud Triangle” by Donald Cressey includes:
Pressure
Opportunity
Rationalization
All of above
None of above
4.
a.
b.
c.
d.
e.
to be considered fraudulent, an act must involve:
Oral false statement
writing false statement
A victim relies on the statement
All of above
None of above
5.
a.
b.
c.
d.
e.
all of the following types consider other fraud except:
Financial institution fraud
Check and credit card fraud
Insurance fraud
Fraudulent Statements
all of above
6. The pressure could be related to
a. Finances
b. Emotions
c. Lifestyle
d. Al of above
e. None of above
7. The direct beneficiary of financial statement fraud is
a. Individuals
b. Company
c. Perpetrators
d. Accountants
e. Managers
8. _______________ is an example of pressure related to finances:
a. Living beyond means
b. Power
c. Support gambling habit
d. Job dissatisfaction
e. Family pressure
9.
a.
b.
c.
d.
e.
Asset Misappropriation fraud include
Theft of Cash
Fraudulent disbursements
Inventory and other assets
All of above
None of above
10. Power or control is an example of :
a. Emotional fraud
b. life style fraud
c. Financial fraud
d. Occupational fraud
e. consultant fraud
11. ___________is the opening or gateway that allows an individual to commit
the fraud, conceal the fraud and convert the proceeds
a. Emotion
b. Life style
c. Opportunity
d. Pressure
e. Financial fraud
12. The simplest and most common way to commit a fraud is to alter computer:
a. Output
b. Process
c. Input.
d. instructions
e. Stored data
13. Management may allow fraud by:
a. Not Getting involved in the design or enforcement of internal controls
b. Inattention
c. carelessness;
d. Overriding controls
e. All of above
14. "I was just borrowing the money." This is an example of:
a. Rationalization
b. Pressure
c. Opportunity
d. Bad emotion
e. Good emotion
15. Input Fraud can take a number of forms, including:
a. Disbursement frauds
b. Inventory frauds
c. Payroll frauds
d. Cash receipt frauds
e. All of above
16. Using copies in an unauthorized manner is an act represents the fraud in :
a. Input.
b. instructions
c. Process
d. Output
e. Stored data
17. Organizations must take every precaution to protect their information systems
by certain measures can significantly decrease the potential for fraud and any
resulting losses, these measures include:
a. Make fraud less likely to occur
b. Increase the difficulty of committing fraud
c. Improve detection methods
d. Reduce fraud losses
e. All of above
18. Reduce Fraud Losses include
a. Conduct periodic external and internal audits, as well as special network
security audits.
b. Use software to monitor system activity and recover from fraud.
c. Implement a fraud hotline.
d. Develop a strong system of internal controls
e. All of above
19. damaging a company’s data files is example of
a. Input fraud
b. Output fraud
c. Process fraud
d. Data fraud
e. Instructions fraud
20. Lapping is an example of:
a. Commit the fraud
b. Convert the proceeds
c. Conceal the fraud
d. Change the situation
e. kiting
21. Hackers and computer fraud perhaps tend to be more motivated by:
a. absence
b. A quest for knowledge
c. Pressure
d. Opportunity
e. Rationalization
22. The combination of the database, the DBMS, and the application programs
that access the database is referred to as the:
a. Database system.
b. system
c. Database
d. File
e. Coordinated file
23. One of the following is a benefit of documentation:
a. Designing new systems / modifying an existing system
b. Auditing AISs
c. Complying with the regulations.
d. Training users.
e. all of above
24. The level of schema in which the entity can find Indexes is:
a. Internal level
b. External level
c. Conceptual level
d. Subschema level
e. None of above
25. The organization can achieve to ___________________ by combining master
files into larger pools of data accessible by many programs.
a. Data sharing
b. Reporting flexibility
c. Data integration
d. Minimal data redundancy and inconsistencies
e. Data independence
26. The square in the data flow diagram represents:
a. flows
b. sources
c. processes
d. stores
27. __________________ is a graphical representation supported by a narrative
description that explains how a system operates.
a. written descriptions
b. Diagrams
c. Flowcharts
d. Subsystem
e. None of above
GOOD LUCK