ACCA每日考场62期答案解析公布

Which of the following is not a key risk area for computer fraud?


A. Inability to secure access to data
B. Integration of data systems
C. Hackers
D. Lack of managerial understanding

正确答案：A


答案解析：


The correct answer is: Inability to secure access to data


Rationale: There are plenty of ways of securing access to data, using available software tools: password protection, encryption and so on. (Of course, the firm has to use them, but that is a separate issue!)

Hackers are unauthorised people breaking into the system.

Lack of managerial understanding creates loopholes in controls, and the ability to conceal fraud by technical staff.


Integrated systems also help to conceal fraud, by ensuring that alterations to records are consistent: fewer discrepancies to trigger investigation.