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AIS > AIS > Flashcards

AIS Flashcards

1
Q

> specialized subset of information system that processes financial transactions.

A

Accounting Information System

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2
Q

> flows of information into and outdo the organization

A

Information Flows

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3
Q

external users

A

Trading Partners

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4
Q

> entities outside the organization with a direct or indirect interest in the firm, such
as stockholders, financial institutions, and government agencies

A

Stakeholders

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5
Q

> set of formal procedures by which data are collected, processed to information,
and distributed to others

A

Information System

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6
Q

> processes non-financial transactions not normally processed by traditional AIS.

A

Management Information System

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7
Q

> an event that affects or is of interest to the organization
can either be financial or nonfinancial

A

Transaction

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8
Q

> Economic event that affects the assets and equities of the organization.

A

Financial Transaction

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9
Q

> do not meet the narrow definition of a financial transaction.

A

Non-financial Transaction

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10
Q

produces traditional financial statement (financial statement, balance sheet,
statement of cash flows)

A

GEneral Ledger/Financial Reporting System

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11
Q

organization has few or no choices in the information it provides.

A

Non-discretionary Reporting

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12
Q

provides internal financing information needed to manage a business.

A

Management Reporting System

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13
Q

organization can choose what information to report and how to organize
it

A

Discretionary

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14
Q

model that describes all information systems

A

General Model for Accounting Information System

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15
Q

> users for whom the system is built.
internal users

A

End Users

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16
Q

reditors, stockholders, potential investors, regulatory agencies, tax authorities,
suppliers, and customers

A

External Users

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17
Q

> management in all levels of the organization as well as the operations personnel.

A

INternal Users

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18
Q

contracting with a third party vendor to take over the costs,
risks, and responsibilities a

A

IT Outsourcing

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19
Q
  • location-independent computing variant of IT outSourcing
    whereby shared data centers deliver hosted IT service over the internet
A

Cloud Computing

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20
Q

service providers host applications for client
organizations over a private network or the internet.

A

Software as a Service

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21
Q

provision of computing power and disk
disk space to client firms who access it from desktop PCs

A

i. Infrastructure as a Service

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22
Q

> responsible for effective functioning of the software and hardware that
constitute the organization’s network.
configuring, implementing, and maintaining network equipment..

A

Network Administration

23
Q

system assembled of prefabricated software
components

A

Enterprise resource Planning

24
Q

is the software development process

A

Systems Development Life Cycle

25
Q

built to individual specifications

A

Custom Software

26
Q
  • completely finished and tested systems that are ready for
    implementation.
A

Turnkey Systems

27
Q

pre-coded software that user purchases from a
software vendor.

A

Commercial Software

28
Q

reorganizing the IT function into small
information processing units (IPUs) that are distributed to end users and placed
under their control

A

Distributed Data Processing

29
Q
  • all data processing is performed by one or more
    large computers, housed at a central site, that serve users. Throughout the
    organization
A

Centralized Data Processing

30
Q

keeps the firm’s machinery and other manufacturing facilities
in running order.

A

Maintenance

31
Q

ensure that finished goods meet the firm’s quality standards.

A

Quality Control

32
Q

scheduling of flow of materials, labor, and machinery to
efficiently meet the production needs

A

Production Planning -

33
Q

most typical.

A

Business Function

34
Q

separated for divisions only.

A

. Product Line

35
Q

grouped according to geography

A

Geographical

36
Q

Segments are functional units of a business organization

A

Functional Segmentation

37
Q

compilation of all records.

A

file

38
Q

combined set of all attributes

A

Records

39
Q

logical, relevant, and independent characteristics

A

attributes

40
Q

special software system that is programmed to know which data element each
user is to authorized to access

A

Database Management

41
Q

process of compiling, arranging, formatting, and presenting information to
others.

A

Information Generation

42
Q

> group that manages the computer resources used to perform the day-to-day
processing of transactions

A

Data Processing

43
Q

first operational stage in the information system

A

Data Collection

44
Q

> financial transactions that enter the information system.
can either be from internal or external source)

A

Data Sources

45
Q

enables clients firms to develop and deploy onto the cloud infrastructure consume

A

Platform as a Service

46
Q

production of several alternative designs for a new system

A

Conceptual System

47
Q
  • medium and method for capturing and presenting the
    information
A

Physical System -

48
Q

efficient information system that captures and stores data
only once and makes this single. Source available to all users who need it

A

Data. Storage

49
Q

an independent auditor’s responsibility to opine as to the fair
presentation of a client firm’s financial statement.

A

Attest Function -

50
Q
  • tests that determine whether database contents fairly
    reflect the organization’s transactions.
A

Substantive Tests

51
Q

tests that establish whether internal controls are
functioning properly.

A

Test. Of Controls

52
Q
  • the review of computer-based components of an organization
A

IT Auditing

53
Q
  • appraisal function housed within the organization.
A

Internal Audits

AIS (2 decks)

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