ACC 576 TUTOR Great Stories /acc576tutor.com ACC 576 TUTOR Great Stories /acc576tutor.com | Page 26

8. Under SOX, it is a crime to punish a public company
whistleblower who provides truthful information relating to which
of the following:
9. Mar has been complicit in her public company's accounting
fraud. She consults a lawyer as the time comes to file her firm's 10-
K with the SEC. She is a little uncomfortable with what she might
have to do. The lawyer will likely tell her that she will have to certify
(and be potentially criminally liable for lying about) these matters:
10. Milo Corp. maintains daily backups of its accounting system in
a fireproof vault in the file library. Weekly, monthly, and annual
backups are stored in a secure, fireproof vault at an off-site
location.
11. Maintenance of the backup files is an example of
12. Review of the audit (also called transaction) log is an example
of which of the following types of security control?
13. Which of the following statements presents an example of a
general control for a computerized system?
14. Controls in the information technology area are classified into
the categories of preventive, detective, and corrective. Which of the
following is a preventive control?
15. A company's new time clock process requires hourly employees
to select an identification number and then choose the clock-in or
clock-out button. A video camera captures an image of the employee
using the system. Which of the following exposures can the new
system be expected to change the least?
16. Which of the following is an example of a detective control?
17. In the COSO "cube" model, each of the following is a control
objective except