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CPA BEC > Module 41: Information Technology > Flashcards

Module 41: Information Technology Flashcards

1
Q

Information System

A

Processes data and transactions to provide users with the info. they need to plan, control and operate an org.

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2
Q

What are 3 benefits of computer processing?

A

1) Reduces or eliminates processing time
2) Prevents computational errors
3) Prevents errors in processing routine transactions

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3
Q

IT Systems, Office Automation Systems

A

Designed to improve productivity by supporting daily work of employees.

eg. Spreadsheets and e-mail

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4
Q

IT Systems, Transaction Processing Systems

A

Involve the daily processing of transactions

eg. Airplane reservation systems and cash receipts

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5
Q

IT Systems, Management Reporting Systems

A

Designed to help with the decision-making process by providing access to computer data

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6
Q

IT Systems, Management Reporting Systems, Management Information Systems

A

Provide past, present and future info. for planning , organizing and controlling the operations of the org.

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7
Q

IT Systems, Management Reporting Systems, Decision Support Systems

A

Combines models and data to resolved nonstructured problems with extensive user involvement.

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8
Q

IT Systems, Management Reporting Systems, Expert Systems

A

Applies reasoning methods to data in a specific relatively structured area to render advice or recommendations - like a human expert.

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9
Q

IT Systems, Management Reporting Systems, Executive Information Systems

A

Specifically designed to support executive work.

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10
Q

The Systems Development Lifecycle (SDLC)

A

1) The Planning Phase
2) The Analysis Phase
3) The Design Phase
4) The Development Phase
5) The Testing Phase
6) The Implementation Phase
7) The Maintenance Phase

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11
Q

The Systems Development Lifecycle (SDLC), what are the 5 major activities of the planning phase?

A

1) Identify the problem(s) the proposed system will solve
2) Design the system to be developed
3) Determine the project scope - what the new system will do and how it will be evaluated
4) Develop a project plan - activities that will be performed, and the individuals and resources needed
5) Evaluate the initial feasibility of the project - determining the projects technical, organizational, and economical feasibility.

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12
Q

The Systems Development Lifecycle (SDLC), The Analysis Phase

A

This phase is to understand the requirements for the proposed system. Processing, data, and logic models help determine the system requirements.

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13
Q

The Systems Development Lifecycle (SDLC), The Analysis Phase, Needs Assessment

A

Involves determining the requirements for the system in terms of process, data capture, info and reporting.

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14
Q

The Systems Development Lifecycle (SDLC), The Analysis Phase, Gap Analysis

A

Examines the differences between the required system and the existing system.

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15
Q

The Systems Development Lifecycle (SDLC), The Analysis Phase, what (8) basic info do system specification documents contain?

A

1) Performance levels
2) Reliability
3) Quality
4) Interfaces
5) Security and privacy
6) Constraints and limitations
7) Functional capabilities
8) Data structures and elements

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16
Q

The Systems Development Lifecycle (SDLC), The Design Phase

A

Build a technical blueprint of the purposed system

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17
Q

The Systems Development Lifecycle (SDLC), what are the 5 components of the design phase?

A

1) Databases
2) User interfaces for input and output
3) Required reports
4) Programs
5) Infrastructure and controls

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18
Q

The Systems Development Lifecycle (SDLC), The Development Phase

A

Documents from the design phase are transformed into the actual system.

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19
Q

The Systems Development Lifecycle (SDLC), what are 4 tests that should be performed during the testing phase?

A

1) Unit testing - testing units or pieces of code
2) System testing - testing the integration of units or pieces of code into a system
3) Integration testing - testing whether separate systems can work together.
4) User acceptance testing - determines whether the system meets the business requirements and enables users to perform their job efficiently and effectively.

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20
Q

The Systems Development Lifecycle (SDLC), what are the 4 methods used during the implementation phase?

A

1) Parallel implementation
2) Plunge implementation
3) Pilot implementation
4) Phased implementation

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21
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, Parallel Implementation

A

Uses both systems until it is determined that the new system is operating properly.

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22
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, what is an advantage of parallel Implementation?

A

Full operational test of the new system with less risk of system disaster

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23
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, what is an disadvantage of parallel Implementation?

A

Additional work and cost during the period in which both systems are in use.

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24
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, Plunge Implementation

A

Ceases using the old system and begin using the new system immediately.

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25
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, what is an advantage of plunge Implementation?

A

Less costly

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26
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, what is an disadvantage of plunge Implementation?

A

Higher risk of a system breakdown

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27
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, Pilot Implementation

A

A small group of individuals using the new system until it is seen to be working properly.

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28
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, what is an advantage of pilot Implementation?

A

Provides a partial operational test of the new system at a lower cost than parallel implementation.

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29
Q

The Systems Development Lifecycle (SDLC), Implementation Phase, Phased Implementation

A

Installing the system in a series of phases

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30
Q

What are the 5 types of computers?

A

1) Supercomputers
2) Mainframe computers
3) Servers
4) Microcomputers
5) Tablets/Smart Phones/Personal Digital Assistants

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31
Q

Supercomputer

A

1) Powerful
2) High-speed
3) Extremely high-volume processing
4) Extremely complex processing

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32
Q

Mainframe Computer

A

1) Powerful
2) High-speed
3) High-volume transaction processing

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33
Q

Servers

A

1) High-powered
2) Microcomputer
3) Connected via a network
4) Greater capacity
5) Central repository for organizational data
6) Often configured as a “virtual machine”
7) Low hardware costs
8) Create energy savings

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34
Q

Virtual Machine

A

Multiple operating systems coexisting and operating simultaneously on the same machine.

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35
Q

Microcomputer

A

Desktop, laptop - used by one person at a time.

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36
Q

What are 4 categories of hardware?

A

1) Central processing unit
2) Secondary storage
3) Input devices
4) Output devices

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37
Q

Central Processing Unit

A

Contains an arithmetic/logic unit, primary memory and a control unit. The major function is to fetch stored instructions and data, decode the instructions, and carry out the instructions.

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38
Q

CPU, Arithmetic/Logic Unit

A

Performs mathematical operations and logical comparisons

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39
Q

CPU, Primary Memory (storage)

A

Active data and program steps that are being processed by the CPU and may be divided into RAM and ROM.

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40
Q

CPU, Primary Memory (storage), RAM

A

Random-access memory - Stores application programs and data.

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41
Q

CPU, Primary Memory (storage), ROM

A

Read-only memory

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42
Q

CPU, Control Unit

A

Interprets program instructions and coordinates input, output, and storage devices.

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43
Q

What are 6 types of secondary storage devices?

A

1) Magnetic tap
2) Magnetic disk
3) Redundant array of independent disks (RAID)
4) Compact discs
5) Solid State Devices (SSDs)
6) Cloud-based storage

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44
Q

Secondary Storage, Devices, Magnetic Tape

A

Slowest type of storage available because data is stored sequentially - primarily used for archiving purposes.

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45
Q

Secondary Storage, Devices, Magnetic Disks

A

Most common storage. Data can be accessed directly.

aka. Hard disks or Hard disk drives (HDD)

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46
Q

Secondary Storage, Devices, RAID

A

Redundant array of independent disks - Stores the same data redundantly on multiple magnetic disks, which decreases the likelihood of loss of data and continues operation.

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47
Q

Secondary Storage, Devices, Compact Discs

A

Discs (CDs), Digital Video Discs (DVDs) - Both use optical technology to read and write data to the disc.

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48
Q

Secondary Storage, Devices, Solid State Drives (SSDs)

A

Uses microchips to store data and require no moving parts for read/write operations. Being used in place of HDDs and are more commonly used for auxiliary storage.

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49
Q

Secondary Storage, Devices, Cloud-Based Storage

A

Hosted offsite, typically by third parties, and accessed via the internet.

aka. Storage as a service (SaaD)

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50
Q

Digital

A

A series of binary (0’s & 1’s).

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51
Q

Bit

A

One binary digit.

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52
Q

Byte

A

A series of 8 bits, which can form a letter, a number, or a special character.

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53
Q

Analog

A

The representation that is produced by the fluctuations of continuous signal, and use electrical, mechanical, hydraulic, or pneumatic devices to transmit the fluctuations in the signal to represent info.

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54
Q

Online

A

1) Equipment in direct communication with, and under the control of the CPU.
2) Having a connection to the internet

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55
Q

Offline

A

1) Equipment not in direct communication with the CPU.

2) Absence of internet

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56
Q

Console

A

A terminal used for communication b/w the operator and the computer.

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57
Q

Peripheral Equipment

A

All non-CPU hardware that may be placed under the control of the central processor, consisting of input, storage, output and communication.

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58
Q

Buffer

A

Temporary storage unit used to hold data during computer operations

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59
Q

Computer Hardware, Controllers

A

Hardware units designed to operate specific input-output units.

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60
Q

Computer Hardware, MIPS

A

Millions of instructions per second - A unit of measuring the execution speed of computers.

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61
Q

What are 5 categories of input devices?

A

1) Data entry devices/Keying data
2) Online entry
3) Turnaround documents
4) Automated source data input devices
5) Electronic commerce/Electronic data interchange

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62
Q

Input Devices, Keying Data, Key-to-tape/disk

A

Data is entered on magnetic tape and/or disk respectively, and then read into a computer.

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63
Q

Input Devices, Online Entry, Visual Display Terminals/Monitors

A

Uses keyboard to directly enter data into computer

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64
Q

What are 3 types of visual display terminal/monitor devices?

A

1) Input interface
2) Graphical user interface (GUI)
3) Command line interface

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65
Q

Input Devices, Online Entry, Visual Display Terminals/Monitors, Input Interface

A

A program that controls the display for the user and allows the user to interact with the system.

eg. Computer monitor

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66
Q

Input Devices, Online Entry, Visual Display Terminals/Monitors, Graphical User Interface (GUI)

A

Uses icons, pictures, and menus instead of text for inputs

eg. Windows

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67
Q

Input Devices, Online Entry, Visual Display Terminals/Monitors, Command Line Interface

A

Uses text-type commands

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68
Q

Input Devices, Turnaround Documents

A

Documents that are sent to the customer and returned as inputs

eg. Utility bills

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69
Q

What are 7 automated source data input devices?

A

1) Magnetic tape reader
2) Magnetic ink character reader (MICR)
3) Scanner
4) Automatic teller machine (ATM)
5) Radio Frequency Identification (RFID)
6) Point-of-Sale (POS) recorders
7) Voice recognition

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70
Q

Input Devices, Magnetic Tape Reader

A

A device capable of sensing info. recorded as magnetic spots on magnetic tape.

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71
Q

Input Devices, Magnetic Ink Character Reader (MICR)

A

Device that reads characters that have been encoded with magnetic ink.

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72
Q

Input Devices, Scanner

A

A device that reads characters on printed paper

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73
Q

Input Devices, Radio Frequency Identification (RFID)

A

Uses radio waves to track and input data.

eg. FasTrak toll collection system

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74
Q

Input Devices, Point-of-Sale (POS) Recorders

A

Function as a terminal and a cash register, records and tracks customer orders, processes credit and debit cards, connects to other systems in the network, manages inventory, and is customizable for the type of industry.

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75
Q

Input Devices, Voice Recognition

A

A system that understands spoken words and transmits them into a computer.

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76
Q

Input Devices, Electronic Commerce/Electronic Data Interchange

A

One company’s computer communicating with another company’s computer.

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77
Q

What are 4 types of output devices?

A

1) Monitors
2) Printers
3) Plotters - paper output of graphs
4) Computer output to microfilm or microfiche (COM)

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78
Q

What are 2 categories of software?

A

1) Systems Software

2) Applications Software

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79
Q

What are 3 categories of systems software?

A

1) Operating System
2) Utility Programs
3) Communications Software

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80
Q

What are 3 categories of applications software?

A

1) Low-end
2) High-end
3) Enterprise Resource Planning (ERP)

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81
Q

Systems Software, Operating System

A

Manages the input, output, processing and storage devices and operation of a computer. In addition, performs scheduling, resource allocation, and data retrieval based on instructions provided in job control language.

eg. Windows

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82
Q

Systems Software, Utility Programs

A

Handle common file, data manipulation and “housekeeping” tasks.

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83
Q

Systems Software, Communications Software

A

Controls and supports transmission b/w computers, computers and monitors, and accesses various databases

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84
Q

Applications Software, Low-End

A

All in one package, designed for small organizations

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85
Q

Applications Software, High-End

A

Ordinarily in modules

eg. General ledger

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86
Q

Applications Software, Enterprise Resource Planning (ERP)

A

Relatively complete information system “suite” for large and medium organizations.

eg. PeopleSoft

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87
Q

Applications Software, what are some advantages of enterprise resource planning (ERP) software?

A

Integration of various portions of the info. system, direct electronic communication w/suppliers and customers, increased responsiveness to info. requests for decision-making

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88
Q

Applications Software, what are some disadvantages of enterprise resource planning (ERP) software?

A

Complexity, costs, integration with supplier and customer systems may be more difficult than anticipated.

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89
Q

Software, Compiler

A

Produces a machine language object program from a source program language

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90
Q

Software, Multiprocessing

A

Simultaneous execution of two or more tasks, usually by two or more CPUs that are part of the same system.

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91
Q

Software, Multitasking

A

The simultaneous processing of several jobs on a computer

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92
Q

Software, Object Program

A

The converted source program that was changed using a compiler to create a set of machine readable instructions that the CPU understands.

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93
Q

Software, Source Program

A

A program written in a language from which statements are translated into machine language (1’s & 0’s).

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94
Q

Software, Source Program, Assembly Language

A

Uses words instead of numbers to perform an operation, is specific to a computer architecture, and is not portable.

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95
Q

Software, Source Program, Assembly Language, Assembler

A

Translates words to machine language (1’s & 0’s).

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96
Q

Software, Source Program, High-Level Programming Language

A

Are considered object-oriented programs (OOPs), which are efficient in that they often are reusable in other programs, they keep together data structures and procedures encapsulated.

eg. COBOL, C++, Java

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97
Q

Software, Source Program, High-Level Programming Language, Encapsulation

A

A procedure in which object-oriented programs keep data structures and procedures together

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98
Q

Software, Source Program, Application-Specific Language

A

Programs that are built around database systems and usually closer to human language than machine, assembly, and high-level languages.

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99
Q

Software, Virtual Memory (storage)

A

Online secondary memory that is used as an extension of primary memory.

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100
Q

Software, Protocol

A

Rules determining the required format and methods for transmission of data.

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101
Q

Programming, Desk Checking

A

Review of a program by the programmer for errors before the program is run and debugged on the computer.

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102
Q

Programming, Debug

A

To find and eliminate errors in a computer program

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103
Q

Programming, Loop

A

A set of program instructions performed repetitively a predetermined number of times, or until all of a particular type of data has been processed

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104
Q

Programming, Patch

A

A section of coding inserted into a program to correct a mistake or to alter a routine.

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105
Q

Programming, Run

A

A complete cycle of a program

106
Q

Batch Processing

A

Transactions flow through the system in groups of like transactions, which leaves a relatively easy-to-follow audit trail.

107
Q

Online Real-Time/Direct Access Processing

A

Transactions are processed in the order in which they occur, regardless of type, and are categorized as being either online transaction processing (OLTP) systems or online analytical processing (OLAP) systems.

108
Q

Online Real-Time/Direct Access Processing, OLTP

A

Online transaction processing - Databases that support day-to-day operations.

eg. ATMs, airline reservations systems

109
Q

Online Real-Time/Direct Access Processing, OLAP

A

Online analytical processing - Software technology that enables the user to query the system and conduct an analysis, while the user is at a PC. This is primarily used for analytical analysis.

110
Q

Online Real-Time/Direct Access Processing, OLAP, Decision Support System

A

Computer-based info. systems that combine models and data in an attempt to solve relatively unstructured problems with extensive user involvement.

111
Q

Online Real-Time/Direct Access Processing, OLAP, Data Warehouse

A

A subject-oriented, integrated collection of data to support management decision-making processes.

112
Q

Online Real-Time/Direct Access Processing, OLAP, Data Mart

A

A data warehouse that is limited in scope

113
Q

Online Real-Time/Direct Access Processing, OLAP, Data Mining

A

Using sophisticated techniques from statistics, artificial intelligence and computer graphics to explain, confirm and explore relationships among data.

114
Q

Online Real-Time/Direct Access Processing, OLAP, Business Intelligence (BI)

A

A form of AI, an combination of systems that help aggregate, access, and analyze business data and assist in the business decision-making process.

115
Q

Online Real-Time/Direct Access Processing, OLAP, Artificial Intelligence (AI)

A

A software designed to help humans make decisions and attempts to model aspects of human thought.

116
Q

Online Real-Time/Direct Access Processing, OLAP, Expert System

A

A form of AI, info. system that guides decision processes and allows decisions comparable to those of an expert. Expert knowledge is modeled into a mathematical system.

117
Q

Centralized Processing

A

Processing occurs at one location in which a mainframe computer processes data submitted to it through terminals.

118
Q

Decentralized Processing

A

Data is stored on computers at multiple locations, which are usually not interconnected by a network,

119
Q

Distributed Processing

A

Data is processed, for a single database, at various sites.

120
Q

Method of Data Structure, Field

A

A group of related characters

121
Q

Method of Data Structure, Table

A

A group of related files or a group of related tables

122
Q

Method of Data Structure, Database

A

A group of related files or a group of related tables

123
Q

Method of Data Structure, Array

A

An aggregate that consists of data objects with attributes, each of which may be uniquely referenced by an index (address).

124
Q

Method of Data Structure, Master File

A

A file containing relatively permanent info. used as a source of reference and periodically updated with a detail (transaction) file.

125
Q

Method of Data Structure, Detail/Transaction File

A

A file containing current transaction info. used to updated the master file.

126
Q

Traditional File Processing Systems

A

Each application program or system is developed to meet the needs of the particular requesting dept. or user group.

127
Q

What are 2 advantages of traditional processing systems?

A

1) Currently operational for many existing (legacy) systems

2) Often cost effective for simple applications

128
Q

What are 5 disadvantages of traditional processing systems?

A

1) Dependent upon a particular application program
2) In complex business situations, there is much duplication of data between data files
3) Each application must be developed individually
4) Maintenance is expensive
5) Data may be isolated and difficult to share b/w functional areas.

129
Q

Database Systems, Database

A

A collection of interrelated files, ordinarily most of which are stored online

130
Q

Database Systems, Database, Normalization

A

Process of separating the database into logical tables to avoid certain kinds of updating difficulties.

131
Q

Database Systems, Database System

A

Computer hardware and software that enables the database(s) to be implemented.

132
Q

Database Systems, Database Management System

A

Software that provides a facility for communications between various applications programs and the database.

133
Q

Database Systems, Database Independence

A

Separates the data from the related application programs

134
Q

Database Systems, Database Modeling

A

Identifying and organizing a database’s data, both logically and physically.

135
Q

What are 4 types of database data models?

A

1) Entity-relationship modeling
2) Primary key
3) Foreign Key
4) REA data model

136
Q

Database Systems, Database Modeling, Entity-Relationship Modeling

A

The model divides the database into two logical parts, entities (customer, product) and relations (buys, pays for).

137
Q

Database Systems, Database Modeling, Primary Key

A

The field(s) that make a record in a relational database table unique.

138
Q

Database Systems, Database Modeling, Foreign Key

A

The field(s) that are common to two or more related tables in a relational database.

139
Q

Database Systems, Database Modeling, REA Data Model

A

Resources, Events, and Agents - A data model designed for use in designing accounting info. databases.

140
Q

Database Systems, Database Modeling, REA Data Model, Resources

A

Identifiable objects that have economic value

141
Q

Database Systems, Database Modeling, REA Data Model, Events

A

An organization’s business activities

142
Q

Database Systems, Database Modeling, REA Data Model, Agents

A

People or organization’s about which data is collected.

143
Q

Database Systems, Data Dictionary/Repository/Directory

A

A data structure that store meta-data

144
Q

Database Systems, Meta-Data

A

Definitional data that provides info. about or documentation of other data managed within an application or environment.

145
Q

Database Systems, Structured Query Language (SQL)

A

Most common language for creating and querying relational databases.

146
Q

Database Systems, what are 3 commands of structured query language (SQL)?

A

1) Data definition language (DDL)
2) Data manipulation language (DML)
3) Data control language (DCL)

147
Q

Database Systems, Structured Query Language (SQL), Data Definition Language (DDL)

A

Used to define a database, including creating, altering, and deleting tables and establishing various constraints.

148
Q

Database Systems, Structured Query Language (SQL), Data Manipulation Language (DML)

A

Commands used to maintain and query a database including updating, inserting in, modifying, and querying

149
Q

Database Systems, Structured Query Language (SQL), Data control language (DCL)

A

Commands used to control a database, including controlling which users have various privileges.

150
Q

Database Structures, Hierarchical

A

The data elements at one level “own” the data elements at the lower level

151
Q

Database Structures, Networked

A

Each data element can have several owners and can own several other elements.

152
Q

Database Structures, Relational

A

A database with logical structure of a group of related spreadsheets

153
Q

Database Structures, Object-Oriented

A

Attributes and methods are included in structures called object classes.

154
Q

Database Structures, Object-Relational

A

Includes both relational and object-oriented features.

155
Q

Database Structures, Distributed

A

A single database that is spread physically across computers in multiple locations that are connected by a data communications link.

156
Q

Database Controls, User Department

A

Controls over who is authorized to read and/or change the database

157
Q

Database Controls, Access Controls

A

Limits the user to reading and/or changing only authorized portions of the database.

158
Q

Database Controls, Access Controls, Restricting Privileges

A

Limits the access of users to the database, as well as operations a particular user may be able to perform.

159
Q

Database Controls, Access Controls, Logical Views

A

Authorized views of only the portions of the database for which they have a valid need.

160
Q

Database Controls, Backup/Recovery

A

A database is updated on a continuous basis during the day.

161
Q

What are 3 methods of database backup/recovery?

A

1) Backup of database and logs of transactions
2) Database Replication
3) Backup Facility

162
Q

Database Controls, Backup/Recovery, Backup of Database and Logs of Transactions

A

Is to backup the entire database several times per wee, generally to magnetic tape. A log of all transactions is also maintained.

163
Q

Database Controls, Backup/Recovery, Database Replication

A

Is to replicate the database at one or more locations

164
Q

Database Controls, Backup/Recovery, Backup Facility

A

Is to maintain a backup facility w/ a vendor who will process data in case of an emergency.

165
Q

Database Controls, Database Administrator (DBA)

A

Individual responsible for maintaining the database and restricting access to the database to authorized personnel

166
Q

Database Controls, Audit Software

A

Use by auditors to test the database

167
Q

What are 5 advantages of database systems?

A

1) Data independence
2) Minimal data redundancy
3) Data Sharing
4) Reduced programmed maintenance
5) Can be modified to a company’s needs

168
Q

What are 4 disadvantages of database systems?

A

1) Need for specialized personnel w/database expertise
2) Installation is costly
3) Conversion is costly
4) Comprehensive backup/recovery procedures are necessary

169
Q

Networks, Telecommunication

A

The electronic transmission of info. by radio, fiber optic, wire, microwave, laser, and other electromagnetic systems.

170
Q

Networks, Personal Area Network (PAN)

A

Is centered around an individual and the personal communication devices they use.

171
Q

Networks, Local Area Network (LAN)

A

Privately owned networks within a single building or campus of up to a few miles in size.

172
Q

Networks, Metropolitan Area Network (MAN)

A

Privately owned network within a group of building or campuses.

173
Q

Networks, Wide Area Networks (WAN)

A

Spans a large geographical area, often a country or continent, composes of a collection of computers and other hardware/software for running user programs.

174
Q

Networks, Private Ownership

A

Network resources are usually dedicated to a small number of applications or a restricted set of users.

175
Q

What are some advantages and disadvantages of a privately owned network?

A

Advantages: Secure, flexible, performance often exceeds that of public networks.

Disadvantages: Costly

176
Q

Networks, Public Ownership

A

Resources are owned by third-party companies and leased to users on a usage basis.

177
Q

What are some advantages and disadvantages of a publically owned network?

A

Disadvantages: They are not secure, flexible, and is often outperformed by private networks.

Advantages: Less costly

178
Q

Networks, Cloud Computing/Services

A

Use and access of multiple server-based computational resources via a digital network (WAN). They are managed by the cloud server and data is stored remotely in the cloud configuration. Users do not download on their own device and instead access programs through the cloud.

179
Q

What are 3 risks of cloud computing?

A

1) Information security and Privacy
2) Continuity of services
3) Migration

180
Q

Internet, HTML

A

Hypertest Markup Language - Communication language

181
Q

Internet, XML

A

Extensible Markup Language - Communication language

182
Q

Internet, XBRL

A

Extensible Business Reporting Language - Is being developed specifically for the automation of business info. requirements, such as preparation, sharing, and analysis of financial reports, statements, and audit schedules.

183
Q

Internet

A

An international collection of networks made up of independently owned computers that operate as a large computing network.

184
Q

Internet, Hypertext Transfer Protocol (HTTP)

A

Primary internet protocol for data communication

185
Q

Internet, Uniform Resource Locator (URL)

A

A standard for finding a document, an address

186
Q

Internet, Web Browser

A

Client software with the ability to locate and display web resources

187
Q

Internet, Web Servers

A

The software that make available web resources to software clients

188
Q

Internet, Firewall

A

Protects an org’s computers from outsiders, and consists of security algorithms and router communications protocols.

189
Q

Internet, Router

A

A communications interface device that connects two networks and determines the best way for data packets to move forward to their destinations

190
Q

Internet, Switch

A

A device that channels incoming data from multiple input ports to the specific output port that will take the data toward its intended destination.

191
Q

Internet, Bridge

A

A device that divides a LAN into two segments, selectively forwarding traffic across the network boundary it defines

192
Q

Internet, Gateway

A

A combination of hardware and software that links to different types of networks.

193
Q

Internet, Proxy Server

A

A server that saves and serves copies of web pages to those who request them. A proxy sever can both increase efficiency of internet operations and help assure data security

194
Q

Internet, Web 2.0

A

2nd generation of the web that refers to an era of web-based collaboration and community-generated content via web-based software tools.

195
Q

Internet, Web 2.0, what are 4 web-based software tools?

A

1) Blogs
2) Wiki
3) Twitter
4) Really simple syndication (RSS) feeds

196
Q

Internet, Transmission Control Protocol/Internet Protocol (TCP/IP)

A

The basic communication language or protocol of the internet.

1) Higher Layer
2) Lower Layer

197
Q

Internet, Transmission Control Protocol/Internet Protocol (TCP/IP), Higher Layer

A

Assembles messages or files into smaller packets that are transmitted over the Internet.

198
Q

Internet, Transmission Control Protocol/Internet Protocol (TCP/IP), Lower Layer

A

Assigns IP addresses and insures that messages are delivered to the appropriate computer

199
Q

Internet, IP Address

A

The number that identifies a machine as unique

200
Q

Internet, Internet Service Provider (ISP)

A

An entity that provide access to the internet.

201
Q

Internet, Virus

A

A program, macro, or piece of code that requests the computer operating system to perform certain activities not authorized by the computer user.

202
Q

Internet, Trojan Horse

A

A malicious, security-breaking program that is disguised as something benign, such as a game, but actually is intended to cause IT damage.

203
Q

Internet, Worm

A

A program that propagates itself over a network, reproducing itself as it goes.

204
Q

Internet, Botnet

A

A network of computers that are controlled by computer code, called a “bot”, that is designed to perform a repetitive task such as sending spam, spreading a virus, or creating distributed denial of a service attack.

205
Q

Intranet

A

A local network, usually limited to an organization

206
Q

Extranet

A

A local network, limited to an organization, it’s customers and it’s suppliers.

207
Q

Database Client-Server Architecture, Overall Client-Server Systems

A

A networked computing model, usually a LAN, in which database software on a server performs database commands sent to it from client computers.

208
Q

Database Client-Server Architecture, what are 2 subtypes of client/server architectures?

A

1) File servers

2) Database servers

209
Q

Database Client-Server Architecture, Subtypes of Client/Server Architectures, File Servers

A

Manages file operations and is shared by each of the client PCs and are divided in a manner in which most input/output, and processing occurs on client computers rather than on the server.

210
Q

Database Client-Server Architecture, Subtypes of Client/Server Architectures, Database Servers

A

The server contains the database management system and thus performs more of the processing

211
Q

Database Client-Server Architecture, Subtypes of Client/Server Architectures, Two-Tier Architectures

A

Include a file server and a database server.

212
Q

Database Client-Server Architecture, Subtypes of Client/Server Architectures, n-Tier Architectures

A

Include a file server, a database server and 1 or more of the below servers:

1) Print server
2) Communication Server
3) Fax server
4) Web server

213
Q

Database Client-Server Architecture, Distributed Systems

A

Connect all company locations to form a distributed network in which each location has its own input/output, processing, and storage capabilities.

214
Q

Local Area Networks (LANs), Software, what are 4 common services?

A

1) Network server
2) File server
3) Print Server
4) Communications server

215
Q

Local Area Networks (LANs), what are 4 types of hardware components?

A

1) Workstations
2) Peripherals
3) Transmission media
4) Network interface cards

216
Q

Local Area Networks (LANs), Hardware Components, Workstations

A

Ordinarily microcomputers

217
Q

Local Area Networks (LANs), Hardware Components, Peripherals

A

Printers, network attached storage (NAS) devices, optical scanners, fax board.

218
Q

Local Area Networks (LANs), Hardware Components, Transmission Media

A

Physical path that connect components of LAN, ordinarily twisted-pair wire, coaxial cable, or optical fiber, and WiFi.

219
Q

Local Area Networks (LANs), Hardware Components, Network Interface Cards

A

Connect workstation and transmission media

220
Q

Local Area Networks (LANs), what are 6 control implications?

A

1) Often weak
2) Rely upon end users who may not be control conscious
3) Users may not be provided adequate resources for problem resolution, troubleshooting and recovery support
4) Doesn’t provide security features in larger scale environments.
5) Controlling access and gaining accountability through logging of transactions enforces a segregation of duties
6) Management controls - passwords, access codes

221
Q

What are the 3 control categories for micro computers?

A

1) Security
2) Verification
3) Personnel

222
Q

Microcomputer, Control, Security Controls

A

Access to the software installation files should be controlled and backup copies should be made. Access to the hard drive should be restricted, and management should become more directly involved in supervision.

223
Q

Microcomputer, Control, Verification Controls

A

Independent verification of the applications being process should be made to prevent the system from being used for personal projects. Verification also helps prevent errors from going undetected.

224
Q

Microcomputer, Control, Personnel Controls

A

Centralized authorization to purchase hardware and software, and prohibiting the loading of unauthorized software and data on company-owned computers.

225
Q

Microcomputer, Control, Personnel Controls, Software Controls

A

Make sure software is copyrighted, and have controls in place for software piracy. Maintaining a log of all software purchases, performing an audit to identify installed software, and establishing a software policy.

226
Q

End-User Computing (EUC)

A

Is responsible for the development and execution of the computer application that generates the info. used by that same end user.

227
Q

End-User Computing (EUC), what are 4 risks?

A

1) Applications are not always adequately tested before implementation
2) Personnel need to understand control concepts
3) Mgmt often does not review the results of applications appropriately
4) Old or existing applications may not be updated for current applicability and accuracy.

228
Q

End-User Computing (EUC), what are 8 Control implications?

A

1) Applications to be adequately tested
2) Adequate documentation
3) Physical access controls
4) Control access to appropriate users
5) Control use of incorrect versions of data files
6) Backup Files
7) Application controls
8) Support programmed or user recons to provide assurance that processing is correct.

229
Q

End-User Computing (EUC), Control Implications, what are 6 physical access controls?

A

1) Clamps/chains
2) Diskless workstations - download files only
3) Regular backup
4) Limit access to those who know user ID and password
5) Control access from outside the org.
6) Commitment to security matters

230
Q

End-User Computing (EUC), Control Implications, what are 6 user access controls?

A

1) Passwords and user IDs
2) Menus for EUC access to database
3) Restrict user ability to load data
4) Require appropriate validations, authorization, and reporting control when uploading data.
5) Independent review of transactions
6) Record access to company databases by EUC application

231
Q

Electronic Commerce, what are 5 areas of risk?

A

1) Security
2) Availability
3) Processing integrity
4) Online privacy
5) Confidentiality

232
Q

Electronic Commerce, WebTrust Seal of Assurance

A

Tells potential customers that the AICPA and the Canadian Institute of Chartered Accountants has evaluated a website’s business practices and controls to determine whether they are in conformity with WebTrust principles.

233
Q

Electronic Commerce, Digital Certificates

A

Means of assuring data integrity. Allows an individual to digitally sign a message so the recipient knows that it actually came from that individual, and ordinarily, the message is encrypted and the recipient decrypts it.

234
Q

Encryption

A

The conversion of data into a form called a cipher text, that cannot be easily understood by unauthorized people.

235
Q

Decryption

A

Is the process of converting encrypted data back into its original form so it can be understood. The conversion is performed by an algorithm.

236
Q

Encryption, Algorithm

A

A detailed sequence of actions to perform to accomplish some task

237
Q

Encryption, Key

A

A value that must be fed into the algorithm used to decode an encrypted message in order to reproduce the original plain text.

238
Q

Encryption, Private Key System

A

An encryption system in which both the sender and receiver have access to the electronic key, but do not allow others access.

239
Q

What is one disadvantage of a encrypted private key system?

A

Both parties must have the key.

240
Q

Encryption, System Overhead

A

Machine instructions necessary to encrypt and decrypt data - slows down the rate of processing

241
Q

Electronic Funds Transfer (ETF)

A

Making cash payments between two or more organizations or individuals electronically rather than by using checks or cash.

242
Q

What are 2 risk vulnerabilities of an ETF?

A

1) Unauthorized access to proprietary data

2) Fraudulent fund transfers

243
Q

What are 4 controls for ETFs?

A

1) Control physical access to network terminals
2) Electronic identification required for all network terminals
3) Control access with passwords
4) Encryption should be used to secure stored data and data being transmitted.

244
Q

Electronic Data Interchange (EDI)

A

Electronic exchange of business transactions, in a standard format, from one entity’s computer to another entity’s computer through an electronic communications network.

245
Q

What are some risks related to EDI?

A

Used for sales and purchasing, and related accounts, and the speed at which transactions occur often reduces amounts receivable (payable) due to electronic processing of receipts (payments).

246
Q

EDI, Point-to-Point

A

A direct computer-to-computer private network link

247
Q

What are 4 advantages to the Point-to-Point method of Electronic Data Interchange (EDI)?

A

1) No reliance on third parties for computer processing
2) Org. controls who has access to the network
3) Org. can enforce proprietary (its own) software standard in dealings with all trading partners
4) Timeliness of delivery may be improved since no third parties are involved.

248
Q

What are 5 disadvantages to the Point-to-Point method of Electronic Data Interchange (EDI)?

A

1) Must establish connection w/each trading partner
2) High initial cost
3) Computer scheduling issues
4) Need for common protocols between partners
5) Need for hardware and software compatibility

249
Q

EDI, Value-Added Network (VAN)

A

Privately owned network that routes the EDI transactions b/w trading partners and in many cases provides translation, storage, and other processing. It’s designed and maintained by an independent company that offers specialized support to improve the transmission effectiveness of a network. A VAN receives data from the sender, determines the intended recipient, and places data in the recipient’s electronic mailbox.

250
Q

EDI, what are 5 advantages of a VAN EDI?

A

1) Reduces communication and data protocol problems
2) Partners don’t have to establish the numerous point-to-point connections
3) Reduces scheduling problems
4) Translates application to a standard format that partner does not have to reformat
5) Can provide increased security

251
Q

EDI, what are 3 advantages of a VAN Electronic data interchange (EDI)?

A

1) Cost
2) Dependence on systems and controls
3) Possible loss of data confidentiality

252
Q

What are 4 advantages of a public network?

A

1) Avoids cost of proprietary lines
2) Avoids cost of VAN
3) Directly communicates transactions to trading partners
4) Software is being developed which allows communication b/w differing systems

253
Q

What are 4 disadvantages of a public network?

A

1) Possible loss of data confidentiality
2) Computer or transmission disruption
3) Hackers and viruses
4) Attempted electronic frauds

254
Q

Proprietary Networks

A

Org’s have developed their own network for their transactions, which are costly to develop and operate, but they are extremely reliable.

255
Q

Networks, EDI, Authentication

A

Controls over origin, proper submission, proper delivery, and proof of origin.

256
Q

Networks, EDI, Packets

A

A block of data that is transmitted from one computer to another. It contains data and authentication info.

257
Q

Networks, what are 6 benefits of EDI?

A

1) Quick response and access to info.
2) Cost efficiency
3) Reduced paperwork
4) Accuracy and reduced errors and error-correction costs
5) Better communications and customer service
6) Necessary to remain competitive.

258
Q

Networks, what are 9 exposures of EDI?

A

1) Total dependence upon computer system for operation
2) Possible loss of confidentiality of sensitive info.
3) Increased opportunity for unauthorized transactions and fraud
4) Concentration of control amoung a few people involved in EDI
5) Reliance on third parties
6) Data processing, application and communications errors
7) Potential legal liability due to errors
8) Potential loss of audit trails and info. needed by mgmt. due to limited retention polices
9) Reliance on trading partner’s system

259
Q

What are 5 technologies that are enabled by telecommunications?

A

1) Electronic data interchange
2) Electronic funds transfer
3) Point of sale systems
4) Commercial databases
5) Airline reservation systems

260
Q

What are 6 controls for telecommunications?

A

1) System integrity at remote sites
2) Data entry
3) Central computer security
4) Dial-in security
5) Transmission accuracy and completeness
6) Physical security over telecommunication facilities

261
Q

Computer Service Organizations

A

Record and process data for companies and allow companies to do away with the data-processing function.

262
Q

Pg 89 - start at D.

A

Tuesday

CPA BEC (8 decks)

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