An Expert from the Information Systems Security Association Estimates That

question 32

Multiple Choice

An expert from the Information Systems Security Association estimates that the largest single source of security problems for systems is due to

• A)human errors and omissions.
• B)physical threats such as natural disasters.
• C)dishonest employees.
• D)fraud and embezzlement.

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Definitions:

Flexible Budget

A budget that adjusts or flexes with changes in volume or activity levels, providing a more relevant comparison of actual to budgeted performance.

Total Variable Cost

The sum of all variable costs (costs that change with production volume) involved in producing a specific level of output.

Activity Declines

A reduction in the level of operations, production, or business activities.

Activity Variance

measures the difference between the actual costs incurred and the budgeted costs based on the actual level of activity.