সম্পত্তির যাচাইকরণের মূল উদ্দেশ্য কি?

অর্থনৈতিক সত্যতা নিশ্চিত করা

যাচাইকরণের খরচ কমানো

জানা লেনদেনে সাক্ষী হওয়া

নির্দেশনা গ্রহণ করা

সম্পত্তির যাচাইকরণের ধারণা কি?

কোনো প্রতিষ্ঠানের মালিকানাধীন সম্পত্তির অস্তিত্ব এবং মান যাচাই করা

শুধু হিসাবনিকাশ প্রস্তুত করা

মালিকানা স্থানান্তর করা

ব্যক্তিগত তথ্য সংগ্রহ করা

সম্পত্তির যাচাইকরণের প্রধান উদ্দেশ্যের মধ্যে কোনটি অন্তর্ভুক্ত নয়?

মালিকানা স্থানান্তর প্রক্রিয়া সহজীকরণ

সম্পত্তির ব্যবহার নিশ্চিত করা

অর্থনৈতিক বিবৃতি নিশ্চিত করা

সম্পত্তির সঠিক মূল্যায়ন

সম্পত্তির যাচাইকরণের সময় কোন বিষয়টি প্রধানভাবে বিবেচনা করা হয়?

সম্পত্তির মূল্যের সঠিকতা

ব্যক্তিগত উদ্দেশ্য

বাজারের প্রবণতা

শুধু হিসাববিজ্ঞানের তত্ত্ব

সম্পত্তির যাচাইকরণের প্রক্রিয়ার প্রধান উপাদান কি?

অবস্থা যাচাই করা

নতুন সম্পত্তি ক্রয় করা

মালিকানা স্থানান্তর করা

বাজার গবেষণা করা

সম্পত্তির যাচাইকরণে প্রধান উদ্দেশ্য হিসেবে কি সঠিক তথ্যের নিশ্চিতকরণ হয়?

হ্যাঁ, এটি মূল উদ্দেশ্য

না, এটি সম্পত্তি বিক্রির জন্য প্রয়োজন

না, এটি প্রশাসনিক কাজগুলির জন্য করা হয়

না, এটি কেবল রিপোর্ট প্রস্তুতির জন্য হয়

সম্পত্তির যাচাইকরণের উদ্দেশ্য কি?

অর্থনৈতিক স্থিতিশীলতা নিশ্চিত করা

শুধু গ্রাহকদের সন্তুষ্টি বৃদ্ধি করা

সংশ্লিষ্ট প্রতিষ্ঠানের সামাজিক অবস্থান বৃদ্ধি করা

কেবলমাত্র বিপণন কৌশল তৈরি করা

সম্পত্তির যাচাইকরণের একটি মূল উদ্দেশ্য কি?

আর্থিক রিপোর্টের নির্ভরযোগ্যতা বৃদ্ধি করা

নতুন বিনিয়োগ আকর্ষণ করা

কমপক্ষে লাভ নিশ্চিত করা

সম্পত্তির যাচাইকরণের সময় কোন কৌশল সবচেয়ে বেশি ব্যবহৃত হয়?

দ্রষ্টব্য যাচাইকরণ

পরিসংখ্যান বিশ্লেষণ

নেতৃবৃন্দের সাক্ষাৎকার

বাজার গবেষণা

সম্পত্তির যাচাইকরণের প্রক্রিয়ার সময় কোন বিষয়টি বিশেষ মনোযোগের প্রয়োজন?

অ্যাকাউন্টিং নীতিমালা

সামাজিক যোগাযোগ

বাজারের মন্তব্য

ব্যক্তিগত স্বার্থ

Verification of Assets: Definition and objectives

Features of assets verification

Islamic education about verification of news

How is personal data collected? There are several ways that an unauthorised person can try and collect your data. These include: •phishing •smishing •vishing •pharming. Phishing Phishing is when a person sends a legitimate looking email to a user. The email contains a link to a website that also looks legitimate. The user is encouraged to click the link and to input personal data into a form on the website. The email could also simply ask the user to reply to the email with their personal data. The user is tricked into giving their personal data to a source that they believe is legitimate. However, both the email and the linked website are from a fake unauthorised source. The personal data that is input is then collected by an unauthorised person. This person can then use this data for criminal acts, for example, to commit fraud or steal the person's identity. Intimidation has become a common feature of phishing emails, threatening the user that they must click the link and rectify a situation immediately, or there will be a further issue. The aim of a phishing attack is to steal the user's personal data. Figure 5.1: Phishing. A real-life example of phishing PayPal have been the subject of several different phishing emails. Users receive an email that looks as though it has been sent from PayPal, as it has the PayPal branding. The email normally warns of an issue such as unexpected activity on their account, or that some kind of verification of their account is required. The user is then asked to click a link to log into their account and resolve the issue. The link takes them to a webpage that looks like the PayPal login page. If the user inputs their login details into this page, they will not be taken to their account. It is often at this stage that the user may realise that the email and webpage are fake. However, they have already given the unauthorised person their PayPal login details. Figure 5.2: An example of a phishing email claiming to be from PayPal. How to recognise phishing There are several guidelines to be aware of regarding emails to avoid being subjected to phishing. These include: •Don't even open an email that is not from a sender that you recognise or a trusted source. •Legitimate companies will never ask you for your personal data using email. Be immediately suspicious of any email that requests your personal data. •Legitimate companies will normally address you by your name. Be suspicious of any email that addresses you as ‘Dear Member' or ‘Dear Customer'. •Legitimate companies will send an email that uses their domain name. If you hover your mouse over the sender's name, it will show the email address that the email is sent from. If this does not look legitimate, for example, does not contain the correct domain name, then it is probably fake. For example, if the sender's email is user@paypal1.com rather than user@paypal.com, this is from an incorrect domain name. •Legitimate companies are protective of their professional reputation and thoroughly check any communications. They will make sure that all information given is grammatically and correctly spelt. Be suspicious of any email that contains bad grammar or spelling mistakes. •A link in an email from a legitimate company will also normally contain the domain name of the company. You can sometimes hover over the link, or right click and inspect the link, to see the address of the URL that is attached. If the URL does not contain the domain name, or also contains typical errors such as spelling mistakes, then be suspicious of this. PRACTICAL ACTIVITY 5.02 Ask a friend or a member of your family if they have ever received an email that they believed was a phishing email. Ask them how they identified it was phishing. Ask them if they know all of the given guidelines for identifying phishing emails. Smishing Smishing (or SMS phishing) is a variant of phishing that uses SMS text messages to lure the user into providing their personal details. The user is sent an SMS text message that either contains a link to a website, in the same way that phishing does, or it will ask the user to call a telephone number to resolve an urgent issue. The same advice can be followed for smishing as given for phishing. The user must question at all times any links that are sent from an unknown or suspicious user. It is advisable that if a user believes the message may be legitimate, to type in the domain name for the legitimate company website into their web browser, rather than following the link in the message. Users should block any numbers that they believe are suspicious to prevent any further risk of smishing from that number. Figure 5.3: Smishing. Vishing Vishing (or voice phishing) has the same aim as phishing, to obtain a user's personal details. The user receives a telephone call that could either be an automated system or could be a real person. An automated voice could speak to the user and advise them that an issue has occurred, such as there has been suspicious activity regarding their bank account. The user may then be asked to call another number, or just to simply press a digit and be directed to another automated system. This system will ask them to provide their bank account details to resolve the issue. The bank account details have then been obtained by the unauthorised user and can be used to commit a crime against the user. The automated system could be replaced by a real person who will try to do the same thing. They will try to convince the user that there has been an issue with an account they have and to provide the log-in details or PIN for the account to verify who they are so the issue can be resolved. The precaution to take for vishing is that no company will ever call you and ask you to provide any log-in details or PIN details over the telephone. They may ask you to provide other personal information, and if you are in doubt that the person on the other end of the phone is legitimate, it is always advisable to put the phone down and call the company back on a legitimate number that you may already know or can obtain. Figure 5.4: Vishing. Pharming Pharming is when an unauthorised user installs malicious code on a person's hard drive or server. The malicious code is designed to redirect a user to a fake website when they type in the address of a legitimate one. The fake website is designed to look like the legitimate one, to trick the user and make sure they are not aware that their request has been redirected. The user will then enter their personal details into the fake website, believing it is the legitimate one, and the unauthorised person will now have their personal data. A common technique used in pharming is called domain name server (DNS) cache poisoning. This technique exploits vulnerabilities in the DNS and diverts the internet traffic intended for a legitimate server toward a fake one instead. The unauthorised user needs to find a way to install the malicious code on the computer. They often hide the malicious code in an email attachment or link. When the user opens the email attachment or clicks the link, the malicious code is downloaded also. Figure 5.5: Pharming. The aim of a pharming attack is also to steal a user's personal data. A real-life example of pharming In 2007 50 different companies all over the world were subject to a pharming attack, these included PayPal, eBay, Barclays bank and American Express. Over a three-day period, hackers managed to infect over 1000 PCs a day with a malicious pharming code. When users who had been infected visited the websites of the different companies, they were redirected to a legitimate-looking version of the site that was designed to steal their personal data. The original email, containing the malicious code, was set up to look like a shocking news story. Users were encouraged to click a link in the email to find out more information. The code was downloaded when the user clicked the link. This was quite a sophisticated attack that required legitimate looking websites to be set up for a large number of companies. It is not known how much money the hackers were able to retrieve as a result. How to prevent pharming All of the guidelines to avoid being subjected to phishing are also relevant for recognising pharming. There are also several other precautions that can be taken to check for pharming attacks. These include: •Have a firewall installed and operational. A firewall monitors incoming and outgoing traffic from your computer. It checks this traffic against set criteria and will flag and stop any traffic that does not meet the criteria. A firewall could detect and block suspicious traffic, such as a malicious code trying to enter your system. •Have an anti-virus program installed that is designed to detect malicious pharming code. You need to scan your computer on a regular basis to check for any malicious code. It is advisable to set up an automatic scan on a daily basis at a time when your computer will normally be switched on. •Be aware when using public Wi-Fi connections. A hacker could look to directly access your computer and install the malicious code if you are connected to a public Wi-Fi connection. It is often advisable to use a VPN when using public Wi-Fi. This will help shield your internet activity and personal details from a hacker, making it more difficult for them to access your computer. Smishing can also be used as a form of pharming. A user is sent a link, that when they click is designed to download malware onto their mobile device. Therefore, it is advisable to have security software installed on your mobile and also scan it regularly to detect any presence of malware.

Discipline of Verification

RPMS Quiz: Quality vs. Efficiency 1. A teacher spends five hours creating a highly interactive digital game for a single 40-minute lesson. This is an example of prioritizing: • A) Quality over Efficiency • B) Efficiency over Quality • C) Administrative Competence • D) Resource Management • Hint: The focus is on high-level engagement, but the time investment is very high. 2. Which of the following best describes "Efficiency" in the context of the RPMS? • A) Submitting all MOVs and reports on or before the deadline with minimal errors. • B) Ensuring 100% of students pass the quarterly examination. • C) Creating the most aesthetically pleasing portfolio in the department. • D) Conducting home visits for every single student in a class of 50. • Hint: Look for the option that emphasizes timeliness and resource use. 3. Using a "template" or a "reusable slide deck" for lesson planning is a strategy to improve: • A) Efficiency • B) Instructional Diversity • C) Subject Matter Mastery • D) Classroom Discipline • Hint: Templates reduce the time spent on repetitive formatting. 4. If a teacher provides detailed, personalized feedback to every student but submits the grades two weeks late, they have achieved: • A) High Quality, Low Efficiency • B) Low Quality, High Efficiency • C) High Quality, High Efficiency • D) Low Quality, Low Efficiency • Hint: The work itself is excellent, but the timing is poor. 5. Which tool improves Efficiency without sacrificing the Quality of assessment data? • A) Automated Google Forms for multiple-choice quizzes. • B) Giving everyone a passing grade to save time on checking. • C) Writing long paragraphs of feedback on 200 paper-based essays. • D) Skipping assessments entirely to finish the syllabus faster. • Hint: Look for a balance where technology handles the "busy work." 6. When discussing Quality in your RPMS portfolio, which "Means of Verification" (MOV) is most appropriate? • A) Sample of student work with constructive teacher comments. • B) A logbook showing you arrived at school at 7:00 AM daily. • C) A certificate for attending a 1-hour webinar. • D) A photo of your organized teacher's cabinet. • Hint: Quality is evidenced by the impact on student learning. 7. The concept of "Doing the right things" (Effectiveness) represents: • A) Quality • B) Efficiency • C) Speed • D) Compliance • Hint: "Doing the right things" is about results; "Doing things right" is about process. 8. How does "Efficiency" help a teacher maintain "Quality" in the long run? • A) It prevents burnout by optimizing workload, leaving energy for creative teaching. • B) It allows the teacher to take more side jobs. • C) It ensures the teacher never has to talk to parents. • D) It proves that the teacher is smarter than their peers. • Hint: Consider the relationship between teacher well-being and performance. 9. If a teacher's RPMS rating for Quality is 5 (Outstanding) but Efficiency is 2 (Fair), what is the most likely reason? • A) The teacher produces excellent work but often misses deadlines. • B) The teacher is very fast but makes many mistakes in their reports. • C) The teacher is both slow and produces poor results. • D) The students are failing despite the teacher being very organized. • Hint: Check the gap between the high-standard output and the slow delivery. 10. What is the ultimate goal of balancing Quality and Efficiency in the PPST-RPMS? • A) To achieve sustainable professional excellence that benefits the learners. • B) To get a higher salary increase only. • C) To impress the School Head during the observation. • D) To finish the school year with the least amount of work possible. • Hint: It's about long-term growth for both teacher and student. ________________________________________ Answer Key: 1. A | 2. A | 3. A | 4. A | 5. A | 6. A | 7. A | 8. A | 9. A | 10. A ________________________________________

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