ACCTG222 2024 S2 Individual Assignment
Topic 1, Cybercrime and Security (15 marks)
Please assume the role of an accounting information system (AIS) consultant. Provided below are the narratives from your clients, showing their discussions with you on some cybersecurity matters. Please read the two narratives and answer the questions under each narrative.
Client 1: Jessica, owner of a boutique furniture store
“Most of our furniture is imported from Europe, so our customers usually need to pay for the import fees. Recently, we knew from many customers that they received emails after placing orders with us, informing them that their import fees are due very soon and urging them to pay via a provided link. However, we never sent any emails or links to our customers regarding their import fees – we only called them on such matters. Unfortunately, one of our customers paid as instructed, resulting in criminals obtaining his credit card information and using it for unauthorised transactions… (to be continued)”
Question 1: What is the technique used by the criminals described above, and why is this technique usually used for cybercrime?
(Word limit: 100 words in total, 4 marks)
“… (continued) The customer felt strange as he provided only his name and credit card number via the link, but not its security code or expiry date. He had no idea of how his card was used for those unauthorised transactions without its full information. The customer has not called the police or the bank to investigate the unauthorised transactions yet, as he felt quite ashamed of what he has been through – similar to those victims in the famous Ashley Madison case.”
Question 2: What cybercrime tactic might have enabled the criminals to use the customer’s credit card for the unauthorised transactions, without its full information?
(Word limit: 80 words in total, 2 marks)
Question 3: Comparing Jessica’s customer with the victims in the Ashley Madison case, do you think the customer should feel ashamed?
(Word limit: 80 words in total, 2 marks)
Client 2: Sam, owner of a family-run restaurant
“I met one of my high-school classmates at a party last month, and he mentioned that he was very interested in how I ran my restaurant in such a safe and well-organized manner – particularly, how I store and encrypt our customers’ username and password information. I told him that all my family members who help run the restaurant keep a file storing this information, so I do not need to worry about the information getting lost. I also encrypted the information – for example, concealing ‘a’ as ‘@’ and ‘w’ as ‘vv’ for the password information. He was amazed by how smart I am in managing all these!”
Question 4: Based on Sam's narrative, do you think his behaviours expose his restaurant and customers to cyber security risks?
(Word limit: 100 words in total, 3 marks)
Question 5: Do you think Sam has committed any cybercrimes? Please explain your answer based on Sam's narrative and the New Zealand Crimes Act.
(Word limit: 100 words in total, 4 marks)
Topic 2, AIS and Its Relevance to Accounting (10 marks)
Case: Golden Dynasty Restaurant
Golden Dynasty Restaurant is an old local restaurant providing traditional Chinese food. “Department X” is an important department that performs many critical activities for the restaurant. The department used to perform. all the activities in a purely manual way, and record data/information using paper and pens. Recently, the restaurant manager has decided to implement an AIS to streamline the way that the department performs its activities. The (partial) SFC below demonstrates how “Department X” would perform. its activities, if the AIS is implemented.
Question 6: Which business cycle that “Department X” is responsible for?
(Word limit: 10 words in total, 2 marks)
Question 7: Based on your answer in Q6, please assign a meaningful name to “Department X”, and the “Document” (at the bottom of the SFC).
(Word limit: 20 words in total, 4 marks)
Question 8: Please discuss two benefits for “Department X” if the AIS is implemented, based on the SFC.
(Word limit: 150 words in total, 4 marks)
Topic 3, System Flowcharts (25 marks)
Question 9: Please provide a narrative for the SFC of “Department X” in the Golden Dynasty Restaurant case.
(Word limit: 150 words in total, 6.5 marks)
The following two short paragraphs (partially) demonstrate how other entities at the Golden Dynasty Restaurant would collaborate to process customer feedback about its food, if an AIS is implemented. Please hand draw System Flowcharts to depict the following paragraphs, respectively, onto the designated space. Make sure you specify and label the relevant internal entities. Screenshots of hand-drawn diagrams are acceptable
Question 10: “If a customer provides feedback about the food, the receptionist will write down the feedback verbally communicated by the customer, and hand it over to the restaurant manager. The manager will scan the written feedback using an offline Optical Character Recognition (OCR) scanner. After scanning, the written feedback will be filed in a cabinet by its provision date. Based on the data from the scanner, the system updates the feedback database.”
(10 marks)
Question 11: “At the end of each week, the system automatically extracts and consolidates the feedback, and displays the consolidated feedback on a screen for the customer service team to see. The team will review and process the feedback accordingly, and indicate completion of feedback processing after resolving it…”
(8.5 marks)
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