Yaeger CPA Review – CPA Exam Review Question of the Day for BEC: Information Technology | CPA Review

Yaeger CPA Review’s CPA Exam Question of the Day for BEC: Information Technology

14. Sep, 2009 0 Comments

Yaeger CPA Review is offering CPA Exam candidates an opportunity to submit questions that they are struggling with from the Wiley CPA Exam Review books.

Here are the guidelines:
1) This is open to all current CPA Exam candidates
2) Questions submitted can only be from the 2009 Wiley CPA Review 4-volume textbooks
3) Questions can only be in multiple choice format, (no simulations)
4) Questions need to be emailed directly to Yaeger CPA Review at phil4help@aol.com

The first CPA Exam Question of the Day is answered by Yaeger CPA Review Instructor Cindy Simpson, CPA, CMA, CIA:

2009 Wiley BEC, Module 39 (Information Technology), MCQ 48, Pages 102-103.

Laptop computers provide automation outside of the normal office location. Which of the following would provide the least security for sensitive data stored on a laptop computer?

A. Encryption of data files on the laptop computer.
B. Setting up a password for the screensaver program on the laptop computer.
C. Using a laptop computer with a removable hard disk drive.
D. Using a locking device that can secure the laptop computer to an immovable object.

The Wiley answer on page 115 states that [B] is the correct answer because screensaver programs can be easily bypassed. Here is some additional explanation for why [B] is the BEST answer.

Obviously, answer [A] would provide the most security for sensitive data stored on the laptop, so it cannot be the BEST answer. But, if you look at answers [C] and [D], they are both related to hardware and answer [B] is related to software because it mentions a “program.” Therefore, I am inclined to choose the answer that is the most different of the three, which would be [B], because it is related to software.

Also, because the question states “outside of the normal office location,” bolting the laptop to a table (an example of [D]) is not something you would do with your laptop if you were using it at Starbucks . . . and I don’t think you would remove the hard drive and leave the computer either (an example of [C]). So, you could think of answers [C] and [D] as being “not applicable” as opposed to providing the least security.

Now, let’s discuss security in more general terms. The security for all the methods above could be circumvented in some manner. [A] could be circumvented by stealing the encryption keys and codes. [B] could be circumvented because users rarely use passwords that are difficult to guess unless they are forced to do so; also, it may take some time before the screensaver program activates, depending on how they programmed the settings. [C] relies on a user actually taking the hard drive out and locking it up (which then presents its own issues such as who else has access to the locked cabinet). [D] locks the computer to a desk or table, but assumes that the user turns the laptop off or locks the keyboard if they leave it turned on (which again presents the same issues regarding passwords that are difficult to guess).

One other note: if you misread the question as which provides the most security instead of least security, then you would have chosen answer . . . [A] (as I have stated so many times in our Yaeger HomeStudy program . . . the most often chosen wrong answer!).

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