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312-50V13 · Question #56

The company ABC recently contracts a new accountant. The accountant will be working with the financial statements. Those financial statements need to be approved by the CFO and then they will be sent

The correct answer is A. The CFO can use a hash algorithm in the document once he approved the financial statements. To ensure data integrity, the CFO should use a hash algorithm on the financial statements, allowing the accountant to verify that the document has not been altered since its approval.

Submitted by the_admin· Mar 6, 2026Cryptography

Question

The company ABC recently contracts a new accountant. The accountant will be working with the financial statements. Those financial statements need to be approved by the CFO and then they will be sent to the accountant but the CFO is worried because he wants to be sure that the information sent to the accountant was not modified once he approved it. Which of the following options can be useful to ensure the integrity of the data?

Options

  • AThe CFO can use a hash algorithm in the document once he approved the financial statements
  • BThe CFO can use an excel file with a password
  • CThe financial statements can be sent twice, one by email and the other delivered in USB and the
  • DThe document can be sent to the accountant using an exclusive USB for that document

How the community answered

(50 responses)
  • A
    94% (47)
  • B
    4% (2)
  • C
    2% (1)

Why each option

To ensure data integrity, the CFO should use a hash algorithm on the financial statements, allowing the accountant to verify that the document has not been altered since its approval.

AThe CFO can use a hash algorithm in the document once he approved the financial statementsCorrect

Using a hash algorithm generates a unique fixed-size string (a hash) that acts as a digital fingerprint of the document. If any part of the document is modified, even slightly, the recomputed hash will differ from the original hash provided by the CFO, thereby proving the integrity of the financial statements.

BThe CFO can use an excel file with a password

Password-protecting an Excel file provides confidentiality by restricting unauthorized access, but it does not inherently guarantee the integrity of the file against modification by someone who has the password or if the file is tampered with by other means after being opened.

CThe financial statements can be sent twice, one by email and the other delivered in USB and the

Sending the financial statements twice via different methods (email and USB) does not guarantee integrity; an attacker could modify both copies, or one copy could be altered without detection.

DThe document can be sent to the accountant using an exclusive USB for that document

Using an exclusive USB for the document ensures a specific delivery method but does not inherently protect the document's integrity from modification once it leaves the CFO's control or is opened by the accountant.

Concept tested: Data integrity with hashing

Source: https://learn.microsoft.com/en-us/windows-server/security/guiding-principles-for-security/data-integrity

Topics

#data integrity#hashing#cryptographic principles

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