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NEW QUESTION 29
Six months after a disgruntled systems programmer was fired and passwords disabled, the company's mainframe computer was brought to a halt when it suddenly erased all of its own files and software. The most likely way the programmer accomplished this was by:

A. Returning to the computer center after 6 months.B. Implanting a virus in the operating system and executing it via a back door.C. Planting a computer virus through the use of telephone access.D. Having an accomplice in the computer center.

Answer: B

Explanation:
Viruses are a form of computer sabotage. They are programs hidden within other programs that have the capacity to duplicate themselves and infect other systems. Sharing of storage media or participation in computer networks creates exposure to viruses. Viruses may result in actions ranging from harmless pranks to erasure of files and programs. A back door is a shortcut created in an operating system that permits a programmer simple access to the system.

 

NEW QUESTION 30
What is the percentage of the total variance that can be explained by the regression equation?

A. 99.724%B. 80.982%C. 99.862%D. 69.613%

Answer: A

Explanation:
The coefficient of determination (r2) measures the percentage of the total variance in cost that can be explained by the regression equation. If the coefficient of determination is .99724, 99.724% of the variance is explained by the regression equation. Thus, the values in the regression equation explain virtually the entire amount of total cost.

 

NEW QUESTION 31
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
1. A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
2. Compensation systems are not part of an organization's control system and should not be reported as such.
3. An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.

A. 2 onlyB. 1 onlyC. 3 onlyD. 2 and 3 only

Answer: B

 

NEW QUESTION 32
The carrying amount cost minus accumulated depreciation) of property plant, and equipment disposed of in Year 2 was:

A. US $20,000B. US $7,000C. US $32,000D. US $17,000

Answer: B

Explanation:
The cost of PPE disposed of is US $20,000$295,000 beginning PPE + 65,000 acquisitions - $340,000 ending PPE). The accumulated depreciation + $30,000 depreciation expense - $119,000 ending encountered depreciation. Thus, the carrying amount of PPE disposed of is US $7,000'.I I Or II i depreciation).
Balance sheets on December 31, Year 1, and December 31, Year 2, are presented below

 

NEW QUESTION 33
An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?

A. Elimination.B. Avoidance.C. Reduction.D. Sharing.

Answer: C

 

NEW QUESTION 34
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