5 Written Questions

1. "Having what I want is more important than being honest"
2. •A false statement (oral or in writing)
   •About a material fact
   •Knowledge that the statement was false when said
   •The victim relies on the statement
   •An injury or loss suffered by the victim
3. •Unauthorized theft, use, access, modification, copying, and destruction of software or data
   •Theft of money by altering computer records
   •Theft of computer time
   •Theft or destruction of computer hardware or software
   •Use or conspiracy to use computer resources to commit a felony
   •Intent to illegally obtain information or tangible property through the use of computers
4. 1) When some predefined event occurs, the virus replicates itself and spreads to other systems or files
   2) Another event triggers the attack phase in which the virus carries out its mission
5. Sending e-mails requesting recipients to visit a Web page and verify data or fill in missing data

5 Matching Questions

1. Computer Fraud
2. Spyware
3. Commit the Fraud
4. Fraudulent Financial Reporting
5. 3) Rationalizations

1. a •Theft of assets
   •Fraudulent financial reporting
2. b Using a software to monitor computing habits and send that data to someone else, often without the computer user's permission
3. c Intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements
4. d Any illegal act for which knowledge of computer technology is essential for its perpetration, investigation, or prosecution
5. e ♦The excuse that fraud perpetrators use to justify their illegal behavior
   •Justification
   •Attitude
   •Lack of Personal Integrity

5 Multiple Choice Questions

1. The perpetrator conceals a theft of cash by creating cash through the transfer of money between banks
   1. Phishing
   2. Kiting Scheme
   3. Lapping Scheme
   4. Attitude
2. Assuming someone's identity, usually for economic gain, by illegally obtaining confidential information such as a Social Security number
   1. Kiting Scheme
   2. Attitude
   3. Identity Theft
   4. Email Threats
3. •Fraud perpetrators are often referred to as this
   •Hard to distinguish between them and the general public
   1. Piggybacking
   2. Hacking
   3. White-Collar Criminals
   4. Hijacking
4. Inflating revenues fictitiously
   1. Keystroke Loggers
   2. "Cook the Books"
   3. Logic and Time Bombs
   4. Commit the Fraud
5. Making an e-mail message look as if someone else sent it
   1. Spamming
   2. Spoofing
   3. Hacking
   4. Sabotage

5 True/False Questions

1. Piggybacking → Tapping into a telecommunications line, latching on to a legitimate user, and accompanying the perpetrator into the system

   True        False

2. Threats to AIS → Entering a system using a back door that bypasses normal system controls

   True        False

3. Pay-And-Return Scheme → •Involve an employee purposely causing an overpayment to a legitimate vendor
   •When the vendor returns the overpayment to the company, the employee embezzles the refund

   True        False

4. Logic and Time Bombs → Software that sits idle until a specified circumstance or time triggers it, destroying programs, data, or both

   True        False

5. Lapping Scheme → The perpetrator conceals a theft of cash by creating cash through the transfer of money between banks

   True        False