Deck 10 Flashcards Preview

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Flashcards in Deck 10 Deck (20):
1

5 components of Information Technology

Hardware, software, network, people, and data/information

2

Accounting Information System (AIS) is

A type of management information system

3

Batch processing

Data is collected and grouped by type of transaction (batches) and processed periodically

4

One major disadvantage of batch processing:

There will always be a time delay

5

Batch total vs. Hash total

Batch total: Totals of dollar fields; Hash total: other numbers not including dollars

6

Online, Real-Time Processing (OLRT)

Files are updated immediately as transactions are entered

7

Advantages of Centralized Processing

Enhanced security and consistent processing

8

Extensible Business Reporting Language (XBRL)

Exchange financial information electronically with tags

9

What does a systems programmer do?

work with operating systems and compilers

10

Decision Support Systems (DSS)

Computer based information systems that provide interactive support to managers

11

Duties of a data administrator include

Designing the database and controlling data structure ; does not control the actual data

12

4 categories of Business Information Systems

1. Transaction processing system; 2. Management information system; 3. Decision Support System; and 4. Executive information systems

13

Information systems steering committee

Plan and oversee the information systems function

14

COBIT stands for:

Control Objectives for Information and Related Technology; best practices to maximize the benefit of information technology

15

7 criteria of COBIT model (ICE RACE)

I: integrity; C: confidentiality; E: efficiency; R: reliability; A: availability; C: compliance; E: effectiveness

16

4 Domains of the COBIT model (PO AIDS ME)

PO: plan and organize; AI: acquire and implement; DS: deliver and support; ME: monitor and evaluate

17

How is OH applied under ABC costing?

Assign OH to products instead of departments

18

Role of a Systems Analyst

Determine the system requirements and design the overall application system

19

Role of an Application Programmer/Software Developer

Responsible for writing and/or maintaining application programs

20

Role of a System Programmer

Responsible for installing, supporting, and maintaining the operating system