iAIS | Midterm 2025

What is the primary focus of the research titled 'Cybersecurity in Accounting Research'?

• Disclosure of financial statements

• Cybersecurity and information sharing

• Internal auditing processes

• Cybersecurity investments

Which of the following is NOT a key theme identified in the cybersecurity research?

• Internal auditing and controls

• Cybersecurity investments

• Security threats and breaches

• Data encryption techniques

What is a significant challenge for accounting due to increasing digitization?

• Vulnerability to cyber threats

• Improved data accuracy

• Reduction in operational costs

• Enhanced financial reporting

Which of the following is a recommended best practice for accounting cybersecurity?

• Participating in cybersecurity training

• Regularly changing financial software

• Using outdated technology

• Limiting access to only senior management

What does encryption primarily ensure?

• User authentication

• Confidentiality of sensitive information

• Access control management

• Data integrity

Which type of encryption uses a single secret key for both encryption and decryption?

• Public-key encryption

• Symmetric encryption

• End-to-end encryption

• Asymmetric encryption

What is the purpose of access controls in cybersecurity?

• To back up data regularly

• To encrypt sensitive data

• To monitor network traffic

• To limit and manage user access to resources

What does an Intrusion Detection System (IDS) do?

• Prevents unauthorized access

• Backs up data automatically

• Monitors network traffic for suspicious activity

• Encrypts sensitive information

Which type of access control is based on predefined roles?

• Discretionary Access Control (DAC)

• Mandatory Access Control (MAC)

• Attribute-Based Access Control (ABAC)

• Role-Based Access Control (RBAC)

What is a key component of an effective incident response plan?

• Regular software updates

• Establishing a plan to handle cybersecurity incidents

• Using outdated security protocols

• Limiting user access to data