QUIZ 1-ETHICS, FRAUD AND IC (45 mins)

Metric No : ______________ Name : _____________________________ Group ____

1. The following is the RIGHT issues in business ethics EXCEPT:

a. Employee privacy
b. Sexual harassment
c. Workplace safety
d. Whistle-blowing

2. Which of the following is best explain the PARA level of computer ethics:
a. Exposure to stories and reports related to computer technology.
b. Interest to multidisciplinary researchers related to computer technology.
c. Application of theories to computer science with the goal of bringing some
new understanding to the field.
d. A real interest in computer ethics cases and acquiring some level of skill and
knowledge in the field.

3. One of the following is NOT a component of fraud:

a. Intentional
b. Corruption
c. Loss
d. Material fact

4. Which of the following is NOT TRUE about employee fraud:

a. Stealing something of value, such as cash and inventory
b. Converting the asset to a usable form
c. Concealing the crime to avoid detection
d. Frequently involves modification of financial statements

5. Below are the examples of assets misappropriation fraud, EXCEPT:

a. Create a fake expenses account to cover a theft of cash
b. Claim for the expenses more than it should be
c. Modify the revenue figure to make it look good in income statement
d. Steal the receipts from customer

6. The following are the example of computer abuse EXCEPT for:

a. Manipulation of computer input and/or output without permission
b. Authorized access to the system through terminals or personal computers
c. Trespass on data processing installation, theft of equipment, files or output
d. Sabotage of computer installation equipments, files, or output
7. Which type of computer fraud is labeled as most vulnerable and easiest to be
committed?
a. Input
b. Processor
c. Data
d. Output

8. Misuse or theft of company computer resources, such as using the computer for
personal business is an example of computer fraud in
a. Input
b. Processor
c. Data
d. Computer instruction

9. Developing a software program or module to carry out an unauthorized activity is an

example of computer fraud in
a. Input
b. Processor
c. Data
d. Computer instruction

10. Accessing and using computer systems without permission is called ..

a. Hijacking
b. Cracking
c. Hacking
d. Eavesdropping

11. The following are the circumstances that can rise or change the risks EXCEPT:
a. reengineered information systems that affect transaction processing
b. insignificant growth of the organization and its operation
c. the implementation of new technology into the production process
d. entering into foreign markets that may impact operations

12. Which of the following statement is TRUE about prevention control

a. places restrictions and requires documentation of employee activities
b. designed to discover control problems soon after they arise.
c. reveals specific types of errors by comparing actual occurrences to
pre-established standards.
d. established to remedy problems that are discovered through detective
controls.

13. Which of the following control sets the tone of an organization and influence the
control consciousness of its people?
a. Control environment
b. Risk assessment
c. Monitoring
 d. Control activities
14. Which of the following is NOT the component of internal control as per COSO?
a. Risk assessment
b. Segregation of duties
c. Monitoring
d. Control activities

15. Which of the following is NOT a motivating factor for fraud?

a. Accountability
b. Pressure
c. Opportunity
d. Personal Characteristics

16. Lapping means

a. Misstating the financial statements to make the copy
appear better than it is
b. Deleting, altering, or adding false transactions to steal
assets
c. Making charges to expense accounts to cover theft of
asset (especially cash)
d. Using customer’s check from one account to cover theft
from a different account

17. In computerized system, segregation of duties should exist between:

a. Programming, processing and maintenance of program
b. Coding, custody and processing of program
c. Programming, recording and authorization of program
d. Custody, recording and authorization of program

18. A process that access the quality of internal control performance over time is known
as
a. Supervision
b. Risk assessment
c. Segregation of duties
d. Monitoring

19. Physical access controls and logical access controls are the examples of
a. IT general controls
b. IT application controls
c. Physical control of activities
d. Control environment

20. Reasonableness check, range check and relationship check are the example of
a. Audit test
b. Edit test
c. Audit trail
d. Validity test
Computer ethics is the analysis of the nature and social impact of computer technology
and the corresponding formulation and justification of policies for the ethical use of such
technology. There are few issues related to computer ethics. State the appropriate
computer ethics issue to match the following statements:

Statements Computer ethics issue

Company A automates most of its operations using
computers and machines, so that they can reduce human
resource costs.
Mr X wrote an article on his idea regarding human brain
and applies for the copyright reserve for that article.

For certain people, the cost of computer is expensive

and not affordable.

Madam Y only allows her husband to use her computer.

Passwords are used to protect systems and personal

information; however, it can also restrict legitimate
access.