Information Technology Flashcards Preview

cPA > Information Technology > Flashcards

Flashcards in Information Technology Deck (70)
Loading flashcards...

What are the components of a database?

Desktop client

Application Server

Database Server

Think: Your desktop computer runs applications and saves to a database


If it is not possible to segregate duties in an IT System- what actions should be taken to compensate for internal control purposes?

Include Computer Logs.

Control Group should review the logs.


What is a hash total?

An input control number- a meaningless sum of values included in the input.

Example would be summing a list of SSNs to make sure the data is the same once entered as it was prior to input into the system.


What is a limit check?

Checks to see if numbers surpass a certain limit- i.e. in an age field is the number greater than 110.


What are the characteristics of Magnetic Disks?

Random Access - Finds data in random spots

Faster data retrieval

Uses Boundary Protection for data


What is the duty of a design engineer?

Determine language used for a specific computer- on a computer-to-computer basis


List the types of computers from smallest to largest


Microcomputer - PC- Laptop (cost-effective)

Minicomputer - Like a Mainframe- but smaller

Mainframe - Large computer with terminals attached

Supercomputer - Very powerful and very big


What is a CPU?

Computer Processing Unit

It processes commands within a computer.


What is the primary benefit of E-commerce?

E-commerce makes business transactions easier.


What is a Gateway?

Connects one network to another

Note: the Internet is connected by Gateways


What is a query?

A type of Ad Hoc report- initiated by a user.


What are Parity Checks?

A control that detects internal data errors.

A bit is added to each character- it checks to see if a bit was lost.


What is a Data Definition Language?

Defines SQL Database

Controls SQL Tables


What is the purpose of a WAN (Wide Area Network)?

It connects computers that are far apart.


What are the characteristics of a Relational Database?

Logical structure

Uses rows and columns similar to spreadsheet


What is the purpose of Automated Equipment Controls?

They prevent and detect hardware errors.


What is a File Server?

A file server stores shared programs and documents.


What are the characteristics of a VAN (Value-Added Network)?

Privately-owned Network

Serves as 3rd Party Between 2 Companies

Routes EDI Transactions

Accepts wide range of Protocols

Very Costly


What is the most common database language?

SQL - Structured Query Language


What is Data Mining?

Using artificial intelligence and pattern recognition to analyze data stores within a Data Warehouse.


What are the risks of E-commerce?

Compromised data or theft.

Less paper trail for auditors.


What is a Data Control Language?

Controls Access to SQL Database


What does an output control check for?

Checks to see if output data is valid- distributed and used in an authorized manner.


What is security software?

Software that controls access to IT systems.

Note: Don't confuse this with anti-virus software


What does a processing control check?

Checks if data processing produced proper output


What are the characteristics of a virus?

Takes over a computer

Needs a host program to run


What are the characteristics of an Ad Hoc computer report?

User initiates the report.

The report is created upon demand.


Which duties should a Systems Programmer NOT have?

In order to maximize internal control- a Systems Programmer should NOT have application programming duties/abilities or be an Operator on the system.


What is an Accounting Information System (AIS)?

A type of Management Information System (MIS) that processes accounting transactions.


What are the duties of a systems analyst?

Designs or purchases IT system

Responsible for flowcharts

Liaison between Users and Programmers

Note: Think IT Manager