Risk Exposures Associated with Creating an Output File as an Intermediate

question 51

Multiple Choice

Risk exposures associated with creating an output file as an intermediate step in the printing process (spooling) include all of the following actions by a computer criminal except

• A) gaining access to the output file and changing critical data values
• B) using a remote printer and incurring operating inefficiencies
• C) making a copy of the output file and using the copy to produce illegal output reports
• D) printing an extra hardcopy of the output file

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Definitions:

Predetermined Overhead Rate

A predetermined rate for allocating manufacturing overhead to products or job orders, calculated in advance based on anticipated costs and activity levels.

Job-Order Costing System

An accounting method used to assign product costs based on individual job orders, suitable for customized or unique products.

Manufacturing Overhead

All indirect costs associated with the manufacturing process, including costs related to indirect labor, materials, and factory operations.

Finishing Department

The section in a manufacturing process where products undergo final touches before being considered finished goods.