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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
Disaster recovery
part of contingency planning that describes the procedures to be followed in order to reinstate the mission-critical systems for a business to operate
26
Disk mirroring
also known as disk shadowing; writing all data in parallel to two disks
27
Disk Shadowing
also known as disk mirroring; writing all data in parallel to two disks
28
Dumpster Diving
a method of stealing personal identity from garbage cans or from delivered or outgoing mail left in mailboxes.
29
Edit Programs
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
30
Edit Tests
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
31
Electronic eavesdropping
unauthorized access to a computer system and its data to observe transmissions intended for someone else
32
Electronic Vaulting
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
Enterprise risk management (ERM)
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
Ethical hacker
network and computer experts who purposefully attack a secured system to help its owners find any vulnerabilities that could be exploited.
35
Expected loss
loss expectation based on estimates of risk and exposure
36
Fault-tolerant system
systems designed to tolerate faults or errors that are often based on the concept of redundancy
37
Firewall
a software program or hardware device designed to prevent unauthorized data communications between hackers and the information resources
38
Hacker
a person who breaks into the computer files of others for fun or personal gain
39
Hash total
a meaningless sum that is used to check for the completeness of data entry or processing
40
Hot backup
backup performed while the database is online and available for read/write.
41
Hot site
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
Ideal control
a control procedure within a company's internal control system that reduces to practically zero the risk of an undetected error or irregularity
43
Identity theft
the intentional misuse of someone else's personal information with the intent to deceive another
44
Input controls
computer application controls that attempt to ensure the validity, accuracy, and completeness
45
Input Validation routines
programs that check the validity and accuracy of inout data after the data have been entered and recorded
46
Integrated Security
an approach to security involving managers combining a number of key security technologies to protect to organization
47
Internal control
a process effected by an entities board of directors, management, and other personnel
48
Internal control system
Various methods and measures designed into and implemented
49
IT general controls
controls over data processing to provide reasonable assurance that development is authorized, tested and approved
50
Logic Bomb
a computer program that remains dormant until some specific circumstance or date triggers the program to action
51
Logical security
uses technology such as password controls to limit access
52
Man trap
building facility control
53
Message acknowledgement procedures
control for computer network systems that is useful in preventing the loss of part or all of a company's transactions or messages
54
Operational audit
an audit performed by a company's internal audit staff that focuses on evaluating the efficiency
55
Output controls
ensure the outputs validity
56
Phishing
an email from someone who falsely claims to be an established legitimate company
57
Physical Security
any measure that an organization uses to protect its facilities resources stored on physical media
58
Preventative controls
control procedures that are designed and implemented within a companys control system to PREVENT a potential problem
59
Risk assessment
a component of internal control that considers the risk factor when designing controls for a company
60
Risk Matrix
a tool especially useful for prioritizing large risks
61
Rollback processing
a fault tolerant system at the transaction level in which transactions are never written to disk until they are complete
62
Routing verification procedures
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
Sarbanes- Oxley act 2002
sweeping financial legislation that emphasizes organizational internal controls and accountability
64
Scenario planning
under event identification management identifies scenarios of minor concern to major disasters that could occur
65
Security policy
a comprehensive plan that management must develop to help protect the enterprise from internal and external threats
66
Separation of duties
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
Smishing
a scam using text messages on cell phones that claims to be legitimate but asks you to provide personal info
68
Social engineering
a tactic hackers use to gain access to systems by exploiting human weaknesses
69
Trojan horse program
a destructive or deceptive computer program hidden inside an accepted program
70
Uninterruptible power system (UPS)
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
Val IT
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
Validity test
evaluates the validity of a transaction by checking for the existence of matching records in a master file
73
Virtual private network (VPN)
a security protocol that creates a private, encrypted means of communications through the internet
74
Voice over Internet protocol (VoIP)
a technology that allows individuals to make telephone calls using a broadband internet connection
75
Watchdog Processor
A fault tolerant system that uses two processors
76
Worm Program
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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