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Choice "d" is incorrect. A systems analyst is the position that designsthe overall application system. The systems analyst has, effectively, anauthorization role that should be segregated from the custody role. Choice "a" is incorrect. A computer operator is responsible forscheduling processing jobs, etc., and would not have actual custody ofthe data. Effectively the operator is in a recordkeeping function thatshould be segregated from custody.Choice "b" is incorrect. A computer programmer may be either anapplication programmer responsible for writing or maintainingapplication programs or a system programmer responsible for installingsupporting monitoring and maintaining the operating system.Programmers have a recordkeeping function that should be segregatedfrom the librarian's custody function.
Page 1 of 2Becker Professional EducationRegistered to: Dominique DAntonioQuestion CPA-06120The general characteristic of transactions processed within individualtransaction cycles is that:a.Transactions are numerous but are generally similar and processednearly 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 avariety of different ways.ExplanationChoice "a" is correct. Transaction cycles generally capture commonlyoccuring transactions (e.g., customer orders) and process themrepeatedly in a nearly identical fashion. Transaction cycles areestablished to organize and process data in an efficient manner.Choice "c" is incorrect. Transaction cycles group transactions becausethey are similar in nature and have similar processing requirements. Forexample, most sales are processed in the same way for a particularbusiness.Choice "d" is incorrect. Transaction cycles are typically identified as ameans of promoting processing efficiency. Transactions are processedin nearly identical ways.Choice "b" is incorrect. Custom transactions may be identified withinrevenue cycles, however, they would be processed individually andspecifically (e.g., establishing capital accounts for owners and borrowingfunds for capital expansion would be handled individually).
Page 1 of 2Becker Professional EducationRegistered to: Dominique DAntonioQuestion CPA-08303A company's web server has been overwhelmed with a sudden surge offalse requests that caused the server to crash. The company has mostlikely been the target of:a.A denial of service attack.b. Piggybacking.c.An eavesdropping attack.d. Spoofing.ExplanationChoice "a" is correct. In a denial of service attack, one computerbombards another computer with a flood of information intended to keeplegitimate users from accessing the target computer or network. Asudden surge of false requests that cause a company's server to crashis a denial of service attack.