Cisa Ref2
Cisa Ref2
List and explain the considerations that go into any sourcing decision.
A company’s preference to insource, outsource, or hybrid source will be based on several different
factors; the benefits of insourcing versus those of outsourcing; the competitive advantage provided by
each type of sourcing; the location where the work will be performed: the benefits of going offshore;
and, the disadvantages of bringing work back from an offshore location. Although companies are
seeking skilled labor at low wages when they move off shore, they should also consider factors such as
the taxation practices, exchange rates, legal restrictions, and cultural differences of other countries.
These can undermine any advantage gained by cheap labor. For instance, when a company chooses to
outsource, it increases turnaround and cycle time. It also may alienate its American clientele.
management.
An operation is any procedure intended to create a pre defined result. The goal of operations
management is addressing user requests in a consistent and effective manner, and remedying the
problems encountered during daily business operations. When evaluating operations management, IS
auditors should ensure that operation managers and their staff are directly supporting the technical
responses set forth by middle management. In turn, these technical responses should be supporting
the strategic objectives created by executive management. Auditors must be able to differentiate
between volume of work and effectiveness of work; even the busiest workers are of little help to the
organization if their work is not supporting business objectives. Auditors should also ensure the
organization is capable of sustaining its processes, which is only possible if three factors are
systems programmer.
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Q
Every company must address the sourcing issue, which involves determining a location and a method
for performing key work functions, such as manufacturing, customer support, accounting, payroll,
printing, human resources, record management, and software development. These work functions
can be performed either on-site or off-site by means of insourcing, outsourcing, or hybrid sourcing.
When a company chooses insourcing, its own personnel will perform the work function. If the
company chooses outsourcing, it contracts a third-party vendor to perform the work function.
Outsourcing often involves using !cheaper labor at an offshore location, such as India, China, or
Russia. Yet another method is hybrid sourcing, which combines characteristics of insourcing and
outsourcing: companies maintain control over the work function while contracting any collateral work
over to third-party vendors. This method is particularly useful when a company lacks the resources to
take full advantage of an economic opportunity and must embark on a joint venture.
Explain the organizational chart. Then, explain the responsibilities of the following IT positions: IT
director and IT operations manager.
An organizational chart is essential in defining roles and responsibilities. It lists each position and
describes its corresponding job function within the organization. It also identifies the person in charge
for every level, and explains the reporting relationships between positions. Auditors should ensure
that an auditee’s organizational chart is both current and accurate. Inaccurate or out-of-date charts
reveal internal control problems. Most organizational charts include the following IT positions:
Q
Explain change control. Then, explain the auditor’s expectations for IT controls.
Change control includes processes for managing the implementation of change. It enables change to
occur in an orderly and regulated manner, thereby minimizing confusion and resistance among
organizational personnel. It also allows the organization to monitor and respond to any
A computer’s first component group includes three types of devices: CPU (Central Processing Unit),
high-speed CPU memory cache, and RAM (Random Access Memory). The CPU is the central
component in this group, and is supported by the other two. Using an arithmetic logic unit, it
performs complex calculations far more quickly and accurately than any human can. The high-speed
memory cache serves as a buffer between the CPU and RAM, and enables the CPU to operate at the
highest possible speed and efficiency. RAM is solid-state memory, considerably slower than the other
components but necessary to the CPU’s
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Explain compensating controls. Include a discussion of the importance of clearly defining and
separating IT roles. Then, explain the following compensating controls: auditing, and job rotation.
By clearly defining and separating IT roles, the organization ensures that every person is answerable
to someone else, and that no one is capable of arbitrarily carrying out an action or taking assets.
Organizational charts help define and maintain separation between IT roles; however,
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Q
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masking.
Multiprocessor computers contain multiple CPUs. Through a technique known as pipelining, they
alleviate the problems associated with time
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Computers can be classified in four primary categories based on their size, processing power, and
throughput, which indicates the amount of information they can process over a specific time interval.
The categories are: mainframe computers, supercomputers, minicomputers, and microcomputers.
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Supervisory state and problem state are the two basic modes under which most computers operate.
The supervisory state is reserved for supervisory users, also known as administrators, superusers, or
root users. It removes security controls and allows the highest level of access to programs and
processing requests. Without this unrestricted level of access, the supervisory user would be unable
to perform his primary job tasks, which include managing change, configuring and maintaining the
system, and performing administrative functions. Every other user must operate under the problem
state, which activates all security controls and denies access to high-level programs and processing
requests. In
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Any computer purchased commercially should perform the following tasks: interact with peripheral
devices; run a common software program and operating system; store and retrieve data via a file
system; manage communications and work allocation between the CPU and programs; regulate
access to secure systems and information; and provide a shell,
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Minicomputers (or midrange computers) lack the processing power and throughput of a mainframe,
but provide a cheaper alternative for organizations of limited size and financial means. Although
midrangec omputers have security controls that are inferior to mainframes, they
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Tape management systems and disk management systems help ensure that data is securely stored
and controlled. They automate the process of tracking and labeling data files, enabling a user to
quickly identify the contents, status, and location of every data storage device.
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Explain the following data storage medium: magnetic hard disk. Include a discussion of RAID.
Magnetic hard disks are capable of storing anywhere between megabytes and terabytes of
information, and are the most prevalent online storage media. A single disk may be permanently
contained within a closed disk drive, or several disks may be grouped in a storage
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Explain the following data storage media: magnetic soft disk, optical CD-ROM, optical CD-RW, and
optical DVD
Magnetic soft disks are small, removable, and portable devices such as floppy disks and Zip drives, in
which a reprogrammable disk is contained In a hard, plastic casing. Disks can hold between 1
megabyte and multiple gigabytes of data.
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Explain Open Systems Interconnect Model (or OSI) and list each OSI layer. Then, explain the
Transmission Control Protocol/Internet Protocol (TCP/IP).
Open System Interconnect Model, or OSI, is a network training model that separates data
communication into multiple networking layers. Each layer of the network has its own special role,
and supports the layer above it Transmission Control Protocol/internet Protocol, or TCP/IP, is a
networking protocol. Like the OSI model, TCP/IP stratifies the network into multiple layers:
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Explain the following data storage media: read-only memory and flash memory.
Read-only memory, or ROM, contains data that has been permanently programmed on
semiconductor chips by fusing microscopic, integrated circuits. These chips cannot be transferred, nor
can they be upgraded unless they are removed and replaced. ROM provides solid-state storage that is
both nonvolatile and incapable of being altered or erased; consequently, it provides excellent
security, but may prove very limiting if constant upgrades are necessary. The greatest benefit of ROM
is extremely quick loading time.
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Every computer has a set of physical input/output ports (I/O), which enable communication with
other computers and storage devices. Unfortunately, a person can use these ports to bypass security
controls and gain an unrestricted level of access to the system; therefore, organizations must
implement port controls. These include physical security controls, which safeguard physical access to
the ports, and logical controls, which are software programs designed to protect data transfers. PCs
are especially vulnerable because they have so many different ports; USB, RS-232, keyboard,
expansion slots, disk channels, etc. Mainframes are vulnerable through their terminal, modem, and
LAN ports. To ensure that the organization has implemented all necessary
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Layer 1, or the physical layer, identifies the wiring and voltages necessary to establish, sustain, and
break off an electrical connection between multiple computers or systems. Essentially, this layer is a
description of functional specifications.
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Layer 3, or the network layer, includes protocols that direct a data transmission along a speciflc path
and to a specific destination using an Internet Protocol (IP) address. Each system on the network has a
unique IP address, and multiple systems can be grouped together to form larger IP subnetworks, or
subnets. When sending information to a specific location, a computer first determines the IP address
of that location. Then, the computer combines the IP address with its own MAC address.
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Explain Layer 4 of the OSI model. Then, define unicast and multicast.
Layer 4, or the transport layer, includes protocols that encapsulate the data for transport along the
network. TCP (Transmission Control Protocol) is one such protocol. It methodically breaks down the
data transmission into manageable segments. Each segment contains a sequencing number, which
enables the destination computer to reconstruct the message. TCP is known as a reliable transport
method because it provides delivery confirmation to the computer that sent the data. Other transport
protocols, such as UDP (User Datagram Protocol),
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Loacal Area Networks, or LANS are simply localized computer networks, usually covering a home,
office, building, or other small geographical area. LANs allow multiple computers to exchange
information and partake in certain services, such as email, file sharing, and printing. Data is
transmitted through the network using one of th following methods:
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Network routing is the method by which routers direct traffic to the correct locations along the
network. There are two methods of routing: static and dynamic. In static routing, the network
administrator manually enters a TO-FROM map containing every IP address into the routing table of
each router. Although static routing is very secure, it is impractical for networks with complex or
unpredictable traffic.
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Layer 5, or the session layer, includes the protocols that initiate and manage communication sessions
between systems on the network. Using these protocols (such as SQL net database and Network File
System), the user’s system will set up, govern, and terminate data transmissions to other systems.
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Q
Explain Ethernet.
An Ethernet is a type of network usually configured with a bus or star topology. It is most often used
when network traffic consists of voice or data transmissions and all network media are confined to
one location .
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collisions.
Because collisions are so common, Ethernets have two primary mechanisms designed to preserve
data integrity: CSMA/CD and CSMA/CA. CSMA/CD enables network devices to detect collisions and
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Explain star topology. Then, explain the relationship between routers and LANs.
A star topology connects every network node (computer workstations and other devices) to a central
hub or switch. These hubs/switches
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Meshing increases redundancy by creating additional connections between critical backbone points
on a network. Meshing is very common in star topoiogies; the IT department identifies all links across
the network, and determines which alternate link should be used when the primary one is severed.
This information is then entered into the router. Networks can be meshed using two primary
methods:
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topology.
A
Network topology describes the configuration of all network components, including its computers,
cables, routers, hubs, switches, and other devices. Most networks will follow one of three standard
topologies: bus, star, or ring. IS auditors should ensure that networks have the following controls:
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A ring topology links all network devices in a closed loop, creating high speed and high performance.
Because there is no hub or switch linking the network nodes (computer workstations and other
devices), they rely on each other for communication; consequently, in a simple ring topology, a single
malfunctioning device can disrupt the entire network.
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A cable plant is simply another name for a network cable installation. Although auditing does not
require the ability to design a network, auditors should have a basic understanding of the three
different cable types—UTP, coaxial, and fiber-optic—and their respective strengths and weaknesses .
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Coaxial cable contains a mesh shielding that protects it from electrical interference. It is an older form
of cable used in earlier bus topology Ethernets, and has largely been replaced by faster cables, such as
UTP.
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A hub links a group of network devices. It amplifies, sends, and retimes the electrical signals of each
device across all access ports. In this way, data traffic is spread over the entire network. Hubs are
included in layer 2 of the OSI model.
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Explain Domain Name Service (DNS) and Dynamic Host Configuration Protocol (DHCP).
Domain Name Service, or DNS, enables a user to access a website even if he does not know its IP
address. He simply types in a fully qualified
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Explain the following network components: Wi-Fi transmitter, rpeaters and bridges.
Wi-Fi transmitters are short-range, wireless communications devices. They link laptops, PDAs, and
other handheld devices to the network.
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A virtual LAN, or VLAN, simulates a subnetwork for a group of computers. It is created using the
following techniques:
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List and explain the steps of Dynamic Host Configuration Protocol (DHCP).
The Dynamic Host Configuration Protocol, or DHCP, involves the following steps:
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A Wide Area Network, or WAN, is simply a computer network capable of covering a much wider
geographical region than a LAN. Organizations implement WAN equipment and protocols at OSl layers
1,2, and 3 (physical, data link, and network), and may rent communication lines from the
telecommunications industry, creating networks that span multiple states. Public Switched Telephone
Networks (PSTN) and Integrated Services Digital Network (ISDN) can provide dialup services for
WANs, which can also utilize message switching, circuit switching, and packet switching. WANs
communicate using three possible methods; simplex, meaning one direction; half-duplex, meaning
one direction at a time; and, full duplex, meaning both directions simultaneously using separate
circuits. WANs use both switch and dedicated circuits, and follow the same communication protocols
that LANs follow.
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and DSL.
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multiplexor.
A LAN can acquire access to a WAN using the following dialup devices:
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and ISDN.
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A radio frequency identification (RFID) tag is a short-range wireless communication device that
consists of silicon chips and antennas. It enables automated tracking of products and inventory. IS
auditors should be aware of the basic kinds of RFID tags. Passive tags, for instance, are detected by
scanners at a certain distance, and are frequently used to track inventory. Some passive tags are small
enough to be constructed into products or implanted into living hosts. Despite the privacy issues
raised by such devices, hospitals have considered using them to track newborn children and elderly
patients. Other, nonpassive RFID devices may have the ability to broadcast signals. These tags receive
queries from a broadcast source and then transmit a response using an imbedded transponder. Non-
passive RFID devices
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Q
Using a simple network management protocol (SNMP), a network administrator monitors and checks
the status of routers, servers,
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network (PAN).
Metropolitan area networks (MANs) link computers located in different buildings within the same
city. They are larger than a LAN and smaller than a WAN.
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The syslog and automated cable tester are tools of network management, and assist the network
administrator as he monitors
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A protocol analyzer, also known as a packet sniffer, is another software tool that assists network
administrators as they monitor and manage a network. It records all data transmissions and
communications passing through a specific segment of the network, including the passwords used to
gain access. A packet sniffer helps identify potential problems, but cannot see beyond the individual
segment it is monitoring. Because sniffers capture passwords and user IDs, they can become major
security risks if accessed by a hacker. The remote monitoring protocol version 2, or RMON2, can
monitor every layer of the OSl network model simultaneously, recording hours or even years of
transmissions and communication. This information is usually stored long-term within an SQL
database. By contrast, a pocket sniffer can only monitor the first three layers of the OSl network
model for a time period exceeding no more than several hours.
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Explain firewalls.
Firewalls protect a network against unauthorized access by another network. They can consist of
either hardware or software, and can be
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Strategic systems enable an organization to drastically alter the manner in which its business is run,
improve its business performance,
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According to ISO standard 9001:2000 (which was updated in the year 2000), an organization cannot
claim ISO compliance unless it writes and
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List and explain the access requirements of most firewalls. Then, explain the auditor’s role in firewalls.
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Explain International Organization for Standardization Then, explain ISO 15504, or Spice.
International Organization for Standardization, also known as ISO, incorporates and promotes many
American best practices for quality in manufacturing. Following the teachings of Joseph Juran, Philip
Crosby, and W. Edwards Deming, ISO seeks to reduce the number of product defects in all processes.
Software development usually follows one of three possible ISO standards: ISO 15504, ISO 9001, and
ISO 9126. ISO 15504, or Spice, is simply a variation on CMM. It rates processes according to five levels:
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The IT steering committee must select and design software that best supports and aligns with the
organization’s strategic objectives. When
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An organization will not undertake a project unless it produces a quantifiable financial benefit This
benefit is known as a business Justification. Before any project can commence, the organization must
prove a justification by undertaking the foliowing steps;
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Q
A request for proposal, or RFP, becomes necessary when an organization is required to design and
write custom software. The organization appoints a project team, who distributes RFPs to a select
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proposal.
The process of selecting a vendor proposal should be as fair and unbiased as possible; for this reason,
auditors ensure that each proposal is weighed against the following criteria:
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Phase 2, or the requirements definition phase, identifies and documents a list of specific business
requirements for the proposed software. This list includes the inputs and outputs of the program, as
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Phase 3, or the system design phase, develops the work breakdown structure for the project as well
as the basic plan and design for the software prototype, which will be written in phase 4. Any plan
should create a separation of duties by implementing preventive controls, detective controls, and
corrective controls. During phase 3, the project team decompiles flowcharts into separate program
modules, and may use techniques such as reverse engineering, reengineering, and software baseline.
Auditors at this phase should perform the following tasks:
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The constructive cost model, or COCOMO, estimates the cost, schedule, and resource requirements of
acquiring new software. It was created by
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flowcharts.
The entity-relationship diagram technique, or ERD, is used during phase 2 of the SDLC. It helps identify
and define software requirements by determining the relationships between entities. An entity is
simply a database containing various data storage mediums (reports, memos, disks, etc.) relevant to
the software project. A relationship may involve information, concepts, and personnel. An ERD first
identifies information that will be used by the software. Then, it creates a data dictionary, which
includes reference terms for each database element. Using this dictionary, it structures all information
contained in the database within a database schema. With this information, the project team can
create high-level flowcharts, which illustrate business logic, and
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During phase 4, or the development phase, the software is written (coded), tested, and debugged.
Programmers may use a number of programming languages (such as BASIC, Java, COBOL, etc.),
depending on organizational preference, and are supported by systems analysts, who provide ideas
and insight. At this phase, an auditor has the following responsibilities:
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code
A software program can take two forms: source code or object code.
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languages.
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Programming languages have become increasingly user-friendly with
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SDLC phase 4.
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Explain changeover.
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accreditation.
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Q
Explain e-commerce.
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When deciding an issue, a user may rely on a decision support system, which is a database containing
information relevant to the issue in question. Decision support systems find the necessary
information using heuristics (or a set of program rules), and include three basic categories:
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databases
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transaction management
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The goal of the balanced scorecard is to eliminate wasteful activities and, in the case of IT, to create
better alignment between IT activities and business objectives. A balanced scorecard relies on metrics
created from the following organizational objectives: business processes (critical success factors, key
performance indicators, and business mission]; growth and learning (organizational growth plans,
training that enables workers and employees to fulfill organizational objectives); financial (financial
and stakeholder goals]; and, customer (organizational image within marketplace). According to ISACA,
an IT balanced scorecard should apply these organizational objectives across the following IT scoring
layers:
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A service-level agreement (or SLA] is a formal contract between an organization and a vendor. It
specifies the desired service, its quality and quantity, coverage periods, and renewal options. An SLA
has the
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A user login account is type of system access control in which an ID and password are distributed to
each system user. An employee’s login
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List and briefly explain the four types of security controls for information assets
Auditors must understand the four types of controls protecting information assets:
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Explain the following system access controls: privileged login accounts and maintenance login
accounts
Study These Flashcards
Privileged login accounts are reserved for system administrators, who should also possess a
conventional login for their daily work functions. Administrators should only access their privileged
login account when performing administrative or maintenance duties; for any other work,
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List the most common types of threats and crimes confronting organizations.
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System maintenance should not begin until backup and recovery plans
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Explain passive attack. Then, list and explain the types of passive attacks
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Explain teh following active attacks: social engineering, phishing and denial of service (Dos)
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Explain teh following attacks: brute force, crash-restart, and salami technique
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Explain active attack. Then, list and explain the following active attacks: viruses, worms, and logic
bombs
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Explain the following active attacks: dumpster diving, trapdoor, and IP fragmentation
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Brute force: a method of attack that brings overwhelming
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information
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Explain the folic wing active attacks: email spamming, email spoofing, and packet replay
security management.
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access points.
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retina scans, voice patterns, and signature dynamics.
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Through a virtual private network, users can gain remote access and
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biometric systems.
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An intrusion detection system (IDS) can use three technical methods for
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Alternate routing is the practice of transmitting data along multiple paths. In this way, data integrity is
maintained even if the primary transmission pathway fails. Alternate routing is best-suited for WANs