Computer Fraud Perpetrators That Modify Programs During Systems Development,allowing Access

question 37

Multiple Choice

Computer fraud perpetrators that modify programs during systems development,allowing access into the system that bypasses normal system controls are using

• A)a Trojan horse.
• B)a trap door.
• C)the salami technique.
• D)superzapping.

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Definitions:

Work In Process

Refers to the goods that are in the manufacturing process but are not yet complete; it's an inventory account on the balance sheet.

Bottling Department

The bottling department refers to a specialized division within a manufacturing or production facility that focuses on the filling, sealing, and packaging of liquid products.

Equivalent Units

A concept in costing used to allocate production costs between completed units and units still in process, by converting work in process into the number of completed unit equivalents.

First-In, First-Out

First-In, First-Out (FIFO) is an inventory valuation method where the earliest items purchased or produced are the first sold, affecting the cost of goods sold and inventory value.