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AIS > After Midterm (Ch. 9, 10, 11) > Flashcards

After Midterm (Ch. 9, 10, 11) Flashcards

1
Q

1992 COSO Report

A

a committee established to develop a common definition for internal control and to provide guidance for judging the effectiveness, and improving it

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2
Q

Antivirus software

A

Computer programs that end users typically install in their microcomputers to detect and remove virues’

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3
Q

Applet

A

A small program stored in a web page and designed to run by web browser software; Good applets- allow users to play games and perform tasks. Bad applets- contain viruses

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4
Q

Application controls

A

a major category of computer controls that are designed and implemented to prevent, detect and correct errors

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5
Q

Audit Command Language (ACL)

A

a specialized software tool to help auditors preform auditing tasks that require analysis of financial data

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6
Q

Batch control testing

A

a manual total that is compared to a computer total to determine whether data were processed correctly

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7
Q

Biometric ID

A

a form of access control used to eliminate the hassles and security vulnerabilities associated with driven password management (fingerprints, eye scan)

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8
Q

Boot- sector virus

A

a virus that hides in the boot sector of a disk, where the operating system.

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9
Q

Business Continuity Plan (BCP)

A

Managements policies and procedures to continue to organization

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10
Q

Cold Backup

A

a backup that is performed while the database is off-line and unavailable to its users

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11
Q

Cold site

A

location where power and envrionmentally controlled space are available to install processing equipment on short notice

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12
Q

Computer crime

A

the manipulation of a computer or computer data by whatever method, to dishonestly obtain money, property, or some other advantage of value

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13
Q

Computer worm

A

computer virus that does not actually destroy data, but merely replicates itself repeatedly until the user runs out of the internal memory or disk space

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14
Q

Consensus- based protocols

A

a fault tolerant systems that contain an odd number of processors

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15
Q

Control environment

A

component of internal control that establishes the tone of a company, which influences the control awareness of the company’s employees

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16
Q

Control Objectives for Information and Related Technology (COBIT)

A

framework and method undertaken by the IT Governance Institute to develop a standard for internal control evaluation relative to IT

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17
Q

Cookie

A

a small text file that stores information on your computer about your browsing habits and interests

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18
Q

Corporate governance

A

managing an organization in a fair transparent and accountable manner to protect the interests of the stakeholders

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19
Q

Corrective controls

A

control procedures within a company’s internal control system that are designed to remedy problems discovered through detective controls

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20
Q

Data Diddling

A

changing data before, during or after they are entered into a computer system

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21
Q

Data encryption

A

scrambling the data in a message in a systematic way in order to prevent competitors from electronically monitoring data transmissions

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22
Q

Demand draft

A

commonly used to pay monthly bills

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23
Q

Denial-Of-Service (DOS) attack

A

an attack on an online company when hackers “flood” the company’s website with bogus traffic in order to take the site offline and make it unavailable to users

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24
Q

Detective Controls

A

control procedures within a company’s internal control system that provide feedback to management regarding whether or not operational efficiency has been achieved

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25
Q

Disaster recovery

A

part of contingency planning that describes the procedures to be followed in order to reinstate the mission-critical systems for a business to operate

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26
Q

Disk mirroring

A

also known as disk shadowing; writing all data in parallel to two disks

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27
Q

Disk Shadowing

A

also known as disk mirroring; writing all data in parallel to two disks

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28
Q

Dumpster Diving

A

a method of stealing personal identity from garbage cans or from delivered or outgoing mail left in mailboxes.

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29
Q

Edit Programs

A

also called “input validation routines”; programs or subroutines that check the validity and accuracy of input data after the data have been entered and recorded on a machine-readable file

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30
Q

Edit Tests

A

tests that examines selected fields of inout data and reject those transactions whose data fields do not meet the pre-established standards of data quality

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31
Q

Electronic eavesdropping

A

unauthorized access to a computer system and its data to observe transmissions intended for someone else

32
Q

Electronic Vaulting

A

backup copies of files that are electronically transmitted to a remote site rather than physically delivering these media to an off-site storage location

33
Q

Enterprise risk management (ERM)

A

helps an organization determine if their objectives are aligned with their strategy and that goals are consistent with the level of risk the organization is willing to take

34
Q

Ethical hacker

A

network and computer experts who purposefully attack a secured system to help its owners find any vulnerabilities that could be exploited.

35
Q

Expected loss

A

loss expectation based on estimates of risk and exposure

36
Q

Fault-tolerant system

A

systems designed to tolerate faults or errors that are often based on the concept of redundancy

37
Q

Firewall

A

a software program or hardware device designed to prevent unauthorized data communications between hackers and the information resources

38
Q

Hacker

A

a person who breaks into the computer files of others for fun or personal gain

39
Q

Hash total

A

a meaningless sum that is used to check for the completeness of data entry or processing

40
Q

Hot backup

A

backup performed while the database is online and available for read/write.

41
Q

Hot site

A

a disaster recovery location that includes a computer system configured similarity to the system currently in use by a company for its data processing activities

42
Q

Ideal control

A

a control procedure within a company’s internal control system that reduces to practically zero the risk of an undetected error or irregularity

43
Q

Identity theft

A

the intentional misuse of someone else’s personal information with the intent to deceive another

44
Q

Input controls

A

computer application controls that attempt to ensure the validity, accuracy, and completeness

45
Q

Input Validation routines

A

programs that check the validity and accuracy of inout data after the data have been entered and recorded

46
Q

Integrated Security

A

an approach to security involving managers combining a number of key security technologies to protect to organization

47
Q

Internal control

A

a process effected by an entities board of directors, management, and other personnel

48
Q

Internal control system

A

Various methods and measures designed into and implemented

49
Q

IT general controls

A

controls over data processing to provide reasonable assurance that development is authorized, tested and approved

50
Q

Logic Bomb

A

a computer program that remains dormant until some specific circumstance or date triggers the program to action

51
Q

Logical security

A

uses technology such as password controls to limit access

52
Q

Man trap

A

building facility control

53
Q

Message acknowledgement procedures

A

control for computer network systems that is useful in preventing the loss of part or all of a company’s transactions or messages

54
Q

Operational audit

A

an audit performed by a company’s internal audit staff that focuses on evaluating the efficiency

55
Q

Output controls

A

ensure the outputs validity

56
Q

Phishing

A

an email from someone who falsely claims to be an established legitimate company

57
Q

Physical Security

A

any measure that an organization uses to protect its facilities resources stored on physical media

58
Q

Preventative controls

A

control procedures that are designed and implemented within a companys control system to PREVENT a potential problem

59
Q

Risk assessment

A

a component of internal control that considers the risk factor when designing controls for a company

60
Q

Risk Matrix

A

a tool especially useful for prioritizing large risks

61
Q

Rollback processing

A

a fault tolerant system at the transaction level in which transactions are never written to disk until they are complete

62
Q

Routing verification procedures

A

a control for computer network systems that helps to ensure that no transactions or messages of a company are routed to the wrong computer network system

63
Q

Sarbanes- Oxley act 2002

A

sweeping financial legislation that emphasizes organizational internal controls and accountability

64
Q

Scenario planning

A

under event identification management identifies scenarios of minor concern to major disasters that could occur

65
Q

Security policy

A

a comprehensive plan that management must develop to help protect the enterprise from internal and external threats

66
Q

Separation of duties

A

an activity of an internal control system that focuses on structuring work assignments among employees so that one employees work activities serve as a check on those work activities of another employee

67
Q

Smishing

A

a scam using text messages on cell phones that claims to be legitimate but asks you to provide personal info

68
Q

Social engineering

A

a tactic hackers use to gain access to systems by exploiting human weaknesses

69
Q

Trojan horse program

A

a destructive or deceptive computer program hidden inside an accepted program

70
Q

Uninterruptible power system (UPS)

A

an auxiliary power supply that can smooth that flow of power to the computer, thereby preventing the loss of data due to momentary surges or dips in power

71
Q

Val IT

A

is a formal statement of principles and processes for IT management that helps organizations understand if they are making the right IT investments and optimizing the returns

72
Q

Validity test

A

evaluates the validity of a transaction by checking for the existence of matching records in a master file

73
Q

Virtual private network (VPN)

A

a security protocol that creates a private, encrypted means of communications through the internet

74
Q

Voice over Internet protocol (VoIP)

A

a technology that allows individuals to make telephone calls using a broadband internet connection

75
Q

Watchdog Processor

A

A fault tolerant system that uses two processors

76
Q

Worm Program

A

A program that disrupts normal data processing and is usually able to replicate itself onto other files, computer systems, or networks

AIS (3 decks)

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