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

Comprehend the structure and implications of centralized and decentralized business organizations.

Recognize the role and impact of budgets and budget performance reports in managing responsibility centers.

Identify the characteristics and responsibilities of different types of responsibility centers.

Understand the process and significance of responsibility accounting in organizational management.

---

Definitions:

Commercial Airline Seats

The seats available for passengers on commercial aircraft, varying in comfort and amenities across different classes such as economy, business, or first class.

Standard Machine-Hours

A predetermined measure of how many hours machinery should be operated to meet production goals, used for planning and efficiency analysis.

Variable Overhead Rate Variance

The difference between the actual variable overhead costs incurred and the standard cost of the variable overhead that should have been incurred based on the actual activity level.

Critical Part

Critical Part refers to a component or element of a system that is essential to its function, where failure could lead to a system stoppage or serious defect.