Choice d is incorrect A systems analyst is the position that designs the

Choice d is incorrect a systems analyst is the

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Choice "d" is incorrect. A systems analyst is the position that designs the overall application system. The systems analyst has, effectively, an authorization role that should be segregated from the custody role. Choice "a" is incorrect. A computer operator is responsible for scheduling processing jobs, etc., and would not have actual custody of the data. Effectively the operator is in a recordkeeping function that should be segregated from custody. Choice "b" is incorrect. A computer programmer may be either an application programmer responsible for writing or maintaining application programs or a system programmer responsible for installing supporting monitoring and maintaining the operating system. Programmers have a recordkeeping function that should be segregated from the librarian's custody function.
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Page 1 of 2 Becker Professional Education Registered to: Dominique DAntonio Question CPA-06120 The general characteristic of transactions processed within individual transaction cycles is that: a. Transactions are numerous but are generally similar and processed nearly identically. b. Transactions are few, generally dissimilar but processed identically. c. Transactions are numerous and vary widely in variety and type. d. Transactions are numerous, generally similar but are processed in a variety of different ways. Explanation Choice "a" is correct. Transaction cycles generally capture commonly occuring transactions (e.g., customer orders) and process them repeatedly in a nearly identical fashion. Transaction cycles are established to organize and process data in an efficient manner. Choice "c" is incorrect. Transaction cycles group transactions because they are similar in nature and have similar processing requirements. For example, most sales are processed in the same way for a particular business. Choice "d" is incorrect. Transaction cycles are typically identified as a means of promoting processing efficiency. Transactions are processed in nearly identical ways. Choice "b" is incorrect. Custom transactions may be identified within revenue cycles, however, they would be processed individually and specifically (e.g., establishing capital accounts for owners and borrowing funds for capital expansion would be handled individually).
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Page 1 of 2 Becker Professional Education Registered to: Dominique DAntonio Question CPA-08303 A company's web server has been overwhelmed with a sudden surge of false requests that caused the server to crash. The company has most likely been the target of: a. A denial of service attack. b. Piggybacking. c. An eavesdropping attack. d. Spoofing. Explanation Choice "a" is correct. In a denial of service attack, one computer bombards another computer with a flood of information intended to keep legitimate users from accessing the target computer or network. A sudden surge of false requests that cause a company's server to crash is a denial of service attack.
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